The following information was available from the inventory records of Rich Company for January: Total Cost Units 9000 Unit Cost $9.77 $87930 Balance at January 1 Purchases: January 6 January 26 6000 8100 10.3 10.71 61800 86751 Sales January 7 January 31 Balance at January 31 (7500) (11100) 4500 Assuming that Rich 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, eg. 1.485.) O $47270 O $46170 O $46067 $46620