You are provided with the following information from Summer's inventory cost flow records: Purchases Cost Periodic method: average cost flow Cost of Goods Sold Total Units Cost Total Units Units Balance Cost Date Dec. 31 Total 60 $16.00 $960 Jan, 5 100 $18.00 $1,800 Jan. 10 Jan. 12 Jan. 25 Total 70 (5) 40 $20.00 135 $800 $2,600 140 65 What is the dollar amount of Summer's inventory at the end of January (rounded to the nearest dollar)? $800 $2,403 $2,507 $3.433