$18$

Lopez Company reported the following current$-$year data for its only product. The company uses a periodic inventory system, and its ending inventory consists of $480$ units $-160$ from each of the last three purchases.

$\backslash$table$[[\backslash$table$[[$January $1],[$March $7],[$July $28],[$October $3],[$December $19]],$Beginning inventory,$260$ units,c $$3\mathrm{.}20,=,$$$832$