A company's inventory records show the following data for the month of January.

$\backslash$table$[[$Date$,$Activities,Units Acquired at Cost,Units Sold at Retail$],[$January $1,$Beginning inventory,$280$ units @ $$9=$$$2,520,],[$January $5,$Purchase,$270$ units @ $$10=$$$2,700,],[$January $9,$Sale,$300$ units @ $$11=$$$3,300,400$ units @ $$35$