Tomasino's inventory records show the following data at January 31: Beginning inventory Jan. 1 120 units at $7 per unit Jan 10 purchase 300 units at $12 per unit Jan 22 purchase 100 units at $13 per unit At January 31, 210 units are still on hand What is the cost of the ending inventory at January 31 if Tomasino uses the FIFO method O A. $2,620 OB. $1,920 OC. $2,270 O D. $1.470