Partridge Bookstore Had 500 Units on Hand at January 1

Multiple Choice

Partridge Bookstore had 500 units on hand at January 1, costing $9 each. Purchases and sales during the month of January were as follows: Partridge does not maintain perpetual inventory records. According to a physical count, 365 units were on hand at January 31. The cost of the inventory at January 31, under the LIFO method is:

A) $3,285.
B) $3,650.
C) $3,900.
D) $4,015.