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

Units Unit Cost Total Cost

Balance at January 1 9,000 $9.77 $87,930

Purchases:

January 6 6,000 10.30 61,800

January 26 8,100 10.71 86,751

Sales:

January 7 (7,500)

January 31 (11,100)

Balance at January 31 4,500

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

a. $47,270.

b. $46,067.

c. $46,170.

d. $46,620.

B. 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?

a. $47,270.

b. $46,067.

c. $46,170.

d. $46,620.

Please EXPLAIN answer for a thumps-up. I'm tried of wrong answers, please don't answer it unless you are 100% sure.