$1$ The Stilton Company has the following inventory and credit purchases during the fiscal year ended December $31,2023.$

$\backslash$table$[[$Beginning$,542$ units @ $$91/$unit$],[$Feb$.10,280$ units @ $$88/$unit$],[$Aug$.21,160$ units @ $$101/$unit$]]$

Stilton Company has two credit sales during the period. The units have a selling price of $$151$ per unit.

$\backslash$table$[[$Sales$],[$Mar$.15,360$ units,,$],[$Sept$.10,265$ units,,$]]$

Stilton Company uses a perpetual inventory system.