The following information was available from the inventory records of Tony Company for January Assuming the periodic inventory system, what should be the ending inventory at January 31, using the FIFO inventory method? Round intermediate calculations to three decimals and final answer to the nearest dollar? Units Unit Cost Total Cost Balance at January 1 8,100 $9.77 $79,137 Purchases: January 6 6,000 10.30 61,800 January 29 9,000 10.71 96,390 Sales: January 7 (11,000) January 31 (7,000) Balance at January 31 5,100 $54,621 $49,827 $48,195 $43,965