Prime Retailers (PR), a US-based distributor of men’s shirts, has a policy of marking its merchandise up by $5 per unit. At the beginning of 2009, PR had 10,000 units of inventory on hand, which cost $15 per unit. During 2009, PR purchased 100,000 units of inventory at a cost of $22 per unit. Also during 2009, PR sold 100,000 units of inventory at $27 per unit. How shall PR reflect the cost of the inventory sold: $15 or $22 or some combination?