Waterway Bookstore had 520 units on hand on January 1, costing $9 each. Purchases and sales during the month of January were as follows: Waterway does not maintain perpetual inventory records. According to a physical count, 190 units were on hand On January 31 . The cost of the inventory on January 31 , under the LIFO method is $1900. $1710. $2090. $2100