West Co. recorded the following inventory information during the month of February:

	Units		Unit Cost				Total Cost				Units on Hand
Balance on 2/1	800		$	2			$	1,600				800
Purchased on 2/8	1,000		$	3			$	3,000				1,800
Sold on 2/14	1,500											300
Purchased on 2/17	2,000		$	1			$	2,000				2,300
Sold on 2/23	1,600											700
Purchased on 2/28	800		$	4			$	3,200				1,500

West uses the LIFO method to cost inventory. What amount should West report as inventory at the end of February using the periodic inventory method?

a. $4,100

b. $3,700

c. $3,800

d. $4,200