The following information was available from the inventory records of Swifty Corporation for January: Units 8800 Unit Cost Total Cost $9.79 $86152 Balance at January 1 Purchases January 6 January 26 6100 8000 10.32 10.74 62952 85920 Sales January 7 January 31 Balance at January 31 (7500) (11300) 4100 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? (Round average cost per unit to 3 decimal places, eg. 1485) $42078 $43150. $42591 $42172