At the beginning of the year, Culver Ltd$.$ had $860$ units with a cost of $$7$ per unit in its beginning inventory. The following inventory transactions occurred during the month of January:

Jan.

$3$

$9$

$15$

Sold $710$ units on account for $$10$ each.

Purchased $1,000$ units on account for $$8$ per unit.

Sold $790$ units for cash at $$9$ each.