Thelen's inventory records show the following data at January 31: Beginning inventory Jan. 1 Jan. 10 purchase Jan. 22 purchase 80 units at $8 per unit 310 units at $13 per unit 100 units at $14 per unit At January 31, 230 units are still on hand. What is the cost of the ending inventory at January 31 if Thelen uses the LIFO method? O A. $1,840 O B. $1,790 C. $3,220 O D. $2,590