The following information was available from the inventory records of Crane Company for January: Units Unit Cost Total Cost Balance at January 1 8800 $9.70 $85360 Purchases: January 6 5800 10.20 59160 January 26 7900 10.66 84214 Sales January 7 (7300) January 31 (10900 4300 Balance at January 31 Assuming that Crane 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, 68. 1.485) $43713 $43812 $44739. 544264