The following information was available from the inventory records of Vaughn Manufacturing for January, Units Unit Cost Total Cost Balance at January 1 8900 $9.74 $86686 pill Purchases: January 6 5800 10.32 59856 January 26 8000 10.66 85280 Sales January 7 (7600) (11100 January 31 Balance at January 31 4000 Assuming that Vaughn maintains perpetual Inventory records, what should be the inventory at January 31, using the maching etage inventory method, rounded to the nearest doltar? (Round everage cost per unit to 3 decimal places as 1.485) O $40941 $40849 $42098 $41340