Tomasino's inventory records show the following data at January 31: Beginning inventory Jan. 1 110 units at $7 per unit Jan 10 purchase 310 units at $13 per unit Jan 22 purchase 120 units at $14 per unit At January 31, 220 units are still on hand. What is the cost of the ending inventory at January 31 if Tomasino uses the FIFO method? O A $1.540 OB 52.080 C. $2.170 OD. $2.200 Ich o Sanfren Company purchased inventory for $80,000. In addition they had purchase returns of $7,000 and paid freight - in of $12,000. Sarfran Company's net cost of purchases would be O A $75,000 OB. $90,000 OC $85.000 OD 561,000