Thelen's inventory records show the following data at January 31 Beginning inventory Jan 1 120 units at Jan. 10 purchase Jan. 22 purchase 270 units at $10 per unit 130 units at $11 per unit 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. $2,640 O B. $2.400 O C. $2,280 O D. $2,160