The annual inventory of Lowest Price Retailers shows the following information for handheld computers: DATE QUANTITY COST TOTAL January 1Beginning Inventory 350 $322 $112,700 February 8Purchase 300 129 38,700 September 3Purchase 550 269 147,950 November 2Purchase 300 302 90,600 December 21Purchase 50 124 6,200 Total available for sale 1,550 $396,150 If 839 handheld computers were in stock on December 31, find the value of the ending inventory using the FIFO method of inventory pricing. The annual inventory of Lowest Price Retailers shows the following information for handheld computers: DATE QUANTITY COST TOTAL January 1Beginning Inventory 350 $322 $112,700 February 8Purchase 300 129 38,700 September 3Purchase 550 269 147,950 November 2Purchase 300 302 90,600 December 21Purchase 50 124 6,200 Total available for sale 1,550 $396,150 If 839 handheld computers were in stock on December 31, find the value of the ending inventory using the FIFO method of inventory pricing. $170,141 $202,241 $113,209 $228,341