The records at the end of January 2012 for Captain Company showed the following for a particular kind of merchandise: Inventory, December 31, 2011, at FIFO: 18 Units @ $19 = $342 Inventory, December 31, 2011, at LIFO: 18 Units @ $15 = $270 Transactions Units Unit Cost Total Cost Purchase, January 9, 2012 30 $ 17 $510 Purchase, January 20, 2012 54 22 1,188 Sale, January 21, 2012 (at $42 per unit) 40 Sale, January 27, 2012 (at $43 per unit) 29