The following information was available from the inventory records of Tony Company for January Assuming the perpetual inventory system, what should be the cost of goods sold at January 31, using the FIFO inventory method? Round intermediate calculations to three decimals and final answer to the nearest dollar? Unit Cost Total Cost $9.77 $79,137 Units Balance at January 1 8,100 Purchases: January 6 6,000 January 29 9,000 10.30 61,800 96,390 10.71 Sales: January 7 (11,000) January 31 (7,000) Balance at January 315,100 $187.500 $182,706 $189.132 $193,362