Beginning Inventory, purchases, and sales for Item ACC$501-100$ are as follows:

$\backslash$table$[[$Date$,$Description,Units Purchased at Cost,Units Sold at Retail$],[$March $1,$Beginning Inventory,$300$ units at $$12,],[$March $2,$Purchase,$400$ units at $$24,],[$March $6,$Sale,,$600$ at $$50$