The Rock Shop shows the following data related to an item of inventory: Inventory, January 1 300 units @ $5.00 = $1,500 Purchase, January 9 1300 units @ $6.00 = 7,800 Purchase, January 19 400 units @ $8.00 = 3,200 Total 2,000 units = $12,500 Inventory, January 31 600 units What is value assigned to January cost of goods sold if LIFO is used? Group of answer choices 9200 8100 4400 3300