During January 2006, Metro Co., which maintains a perpetual inventory system, recorded the following information pertaining to its inventory:

align=”left”>

Units

Unit cost

Total cost

Units on hand

Balance on 1/1/06

1,000

$1

$1,000

1,000

Purchased on 1/7/06

600

3

1,800

1,600

Sold on 1/20/06

900

700

Purchased on 1/25/06

400

5

2,000

1,100

Under the moving-average method, what amount should Metro report as inventory at January 31, 2006?

  1. $2,640
  2. $3,225
  3. $3,300
  4. $3,900