$1,2025,$ Sandhill Company had the account balances shown below.

Inventory $=(2,700$$$0\mathrm{.}60)$

The following transactions occurred during December.

Dec. $3$ Purchased $3,700$ units of inventory on account at a cost of $$0\mathrm{.}66$ per unit.

$5$ Sold $4,100$ units of inventory on account for $$0\mathrm{.}90$ per unit. $($Sandthill sotd $2,700$ of the $$0\mathrm{.}60$ units and $1,400$ of the $$0\mathrm{.}66$

units.$)$

Granted the December $5$ customer $$180$ credit for $200$ units of inventory returned costing $$132.$ These units were