The Exclusive Company Uses the Perpetual Inventory System What Is the Cost of Ending Inventory on January 31

The Exclusive Company uses the perpetual inventory system. The Exclusive Company has the following data available for the month of January: $\begin{array}{|c|c|c|c|}\hline \text { Date } & \text { Transaction } & \text { Units } & \text { Unit Cost } \\\hline \text { Jan. } 1 & \text { Beginning inventory } & 400 & \$ 1.00 \\\hline \operatorname{Jan} .9 & \text { Purchase } & 300 & \$ 1.10 \\\hline \text { Jan. } 10 & \text { Sale } & 400 & \\\hline \text { Jan. } 15 & \text { Purchase } & 400 & \$ 1.16 \\\hline \text { Jan. } 18 & \text { Sale } & 300 & \\\hline \operatorname{Jan} .24 & \text { Purchase } & 400 & \$ 1.26 \\\hline\end{array}$
What is the cost of ending inventory on January 31 using LIFO?

A) $846
B) $968
C) $920
D) $730