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 ending inventory on January 31 if FIFO is used?

Group of answer choices

4400

3300

8100

9200