A company's inventory records indicate the following data for the month of April:

$\backslash$table$[[$Date$,$Activities,Units Acquired at Cost,Units Sold at Retail$],[$April $1,$Beginning inventory,$700$ units @ $$36=$$$25,200,],[$April $7,$Purchase,$580$ units @ $$40=$$$23,200,],[$April $11,$Sale,,$],[$April $16,$Purchase,$500$ units @ $$44=$$$22,000,],[$April $22,$Sale,,$400$ units @ $$110$