Thelen's inventory records show the following data at January 31 90 units at $9 per unit 280 units at $12 per unit 90 units at $13 per unit Beginning inventory Jan. 1 Jan. 10 purchase Jan. 22 purchase At January 31, 240 units are still on hand. What is the cost of the ending inventory at January 31 if Thelen uses the LIFO method? O A. $3,120 B. $2,760 O C. $2,610 O D. $2,160