The inventory records for Barts Inc. indicate the following activity for the month ofJanuary:January 1 balance, 1000 units @ $7.20 eachPurchases:January 10: 600 units @ $7.25 eachJanuary 16: 800 units @ $7.30 eachJanuary 23: 600 units @ $7.35 eachSales:January 5: 400 unitsJanuary 14: 700 unitsJanuary 20: 500 unitsJanuary 26: 700 unitsJanuary 31st ending inventory using unit LIFO in a periodic inventory system is:A) $5,040B) $5,055C) $5,075D) $5,135January 31st ending inventory using unit LIFO in a perpetual inventory system is:A) $4,960B) $5,060C) $5,080D) $5,140January 31st ending inventory using FIFO in a perpetual inventory system is:A) $5,140B) $5,080C) $5,060D) $5,050January 31st ending inventory using average cost (rounding unit cost to threedecimal places) in a periodic inventory system is:A) $5,087B) $5,107C) $5,077D) $5,005