Thelen's inventory records show the following data at January 31: Beginning inventory Jan. 1120 units at $9 per unit Jan. 10 purchase Jan. 22 purchase 290 units at $11 per unit 120 units at $12 per unit At January 31, 220 units are still on hand. What is the cost of the ending inventory at January 31 if Thelen uses the LIFO method? OA. $1,980 O B. $2,280 O c. $2,640 O D. $2,180 Tomasino's inventory records show the following data at January 31: Beginning inventory Jan. 1120 units at $5 per unit Jan. 10 purchase Jan. 22 purchase 280 units at $13 per unit 100 units at $14 per unit At January 31, 180 units are still on hand. What is the cost of the ending inventory at January 31 if Tomasino uses the FIFO method? O A. $900 O B. $1,380 O C. $1,720 O D. $2,440