a company reports the following beginning inventory and two purchases for the month of january. on january 26, the company sells 410 units. ending inventory at january 31 totals 150 units. unitsunit cost beginning inventory on january 1370$3.60 purchase on january 980 3.80 purchase on january 25110 3.90 required: assume the perpetual inventory system is used. determine the costs assigned to ending inventory when costs are assigned based on the fifo method.