Please help! Will rate!

The following information was available from the inventory records of Swifty Corporation for January: Units Unit Cost Total Cost Balance at January 1 8000 $10.60 $84800 Purchases January6 January 26 4000 8000 10.30 10.50 41200 84000 Sales (6000) (10100) 3900 January 7 January 31 Balance at January 31 Assuming that Swifty maintains perpetual inventory records, what should be the inventory at January 31, using the moving-average inventory method, rounded to the nearest dollar? $40967 $40949 $41039 $40950