Avis Computers started the year with no batteries on hand and purchased 2,000 batteries on January 5 at a per-unit cost of $50, and another 2,000 units on January 31 at a per-unit cost of $65. In the period from February 1 through year-end, the company sold 3,000 units of this product for $75 per unit. (ii). Assume that Avis uses the LIFO flow assumption. The cost of the units in the year-end inventory is: Select one: O a. $65,000 O b. $57,500 O c. $75,000 d. $50,000