The following information was available from the inventory records of Anna Company for January:

1. Assuming that Anna does not maintain perpetual inventory records, what should be the inventory at January 31, using the weighted-average inventory method, rounded to the nearest peso?

   1. P9,454

   2. P9,214

   3. P9,234

   4. P9,324

2. Assuming that Anna maintains perpetual inventory records, what should be the inventory at January 31, using the moving-average inventory method, rounded to the nearest peso?

1. P9,454

2. P9,213

3. P9,234

4. P9,324

Units 3,000 Unit Cost P9.77 Total Cost P29,310 Balance at January Purchases: January 6 January 26 2,000 2,700 10.30 10.71 20,600 28,917 Sales: January 7 January 31 Balance at January 31 (2,500) (4,300) 900