The following information was available from the inventory records of Swifty Corporation for January:

				Units				Unit Cost			Total Cost
Balance at January 1					8,800				$9.75			$85,800
	Purchases:
		January 6			5,800				10.21			59,218
		January 26			8,100				10.67			86,427
	Sales
		January 7			(7,600	)
		January 31			(10,900	)
Balance at January 31					4,200

Assuming that Swifty uses a perpetual inventory system, what should be the inventory at January 31, using the LIFO method?

Group of answer choices

$41,210

$42,820

$40,950

$43,740