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The following information was available from the inventory records of Swifty Corporation for January: Units Unit Cost Total Cost Balance at January 1 8800 $9.79

The following information was available from the inventory records of Swifty Corporation for January:

Units Unit Cost Total Cost
Balance at January 1 8800 $9.79 $86152
Purchases:
January 6 5800 10.35 60030
January 26 8000 10.67 85360
Sales
January 7 (7400 )
January 31 (10900 )
Balance at January 31 4300

Assuming that Swifty maintains perpetual inventory records, what should be the inventory at January 31, using the moving-average inventory method, rounded to the nearest dollar?

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