$4$

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The inventory records of Kuffel Company reflected the following information for the year ended December $31,2022$:

$\backslash$table$[[$Date$,$Transaction,$\backslash$table$[[$Number of$],[$Units$]],\backslash$table$[[$Unit$],[$Cost$]],$Total cost$],[\frac{1}{1},$Beginning inventory,$150,$$$28,$$$4,200$