$(2)$

Required information

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

A company reports the following beginning inventory and two purchases for the month of January. On January $26,$ the company sells $400$ units. Ending inventory at January $31$ totals $150$ units.

$\backslash$table$[[$Beginning inventory on January $1,$Units,Unit cost$],[$Purchase on January $9,360,$$$3\mathrm{.}50$