The following information was available from the inventory records of Concord Corporation for January: Units Unit Cost Total Cost 9200 $9.73 $89516 Balance at January 1 Purchases: January 6 January 26 6000 10.26 61560 8200 10.66 87412 Sales January 7 (7400) (11000) January 31 Balance at January 31 5000 Assuming that Concord maintains perpetual inventory records, what should be the inventory at January 31, using the moving average Inventory method, rounded to the nearest dollar? (Round average cost per unit to 3 decimal places, es, 1485) O $51545 O $51073 O $50958 O $52322