Adler Inc. has the following information for four inventory items, reported using the retail method, on July $31.$ The normal profit margin is $20\%$ of selling price.

$\backslash$table$[[\backslash$table$[[$Item$],[$No$.]],$Quantity,$\backslash$table$[[$Selling$],[$Price$],[$per$],[$Unit$]],$Cost to Sell,Cost per,Replacement,Cost$],[$#$101,80,$$$20,$$$5,$$$15,,$$$12$