$10$

$[$The following information applies to the questions displayed below.$]$

Part $3$ of $3$

Hemming Company reported the following current$-$year purchases and sales for its only product.

$\backslash$table$[[$Date$,$Activities,Units,Acquired at$,$Cost,,Units sold at$,$Retail$],[$January $1,$Beginning inventory,$235$ units,e $$11\mathrm{.}40,=,$$$2,679,,],[$January $10,$Sales,,,,,$17$ units,$$$$41\mathrm{.}4$