\begin{tabular}{|lrr|} \hline & Units & Unit cost \\ \hline Beginning inventory on January & 230 & $2.10 \\ Purchase on January 9 & 50 & 2.30 \\ Purchase on January 25 & 100 & 2.44 \end{tabular} \begin{tabular}{|lrr|} \hline & Units & Unit cost \\ \hline Beginning inventory on January & 230 & $2.10 \\ Purchase on January 9 & 50 & 2.30 \\ Purchase on January 25 & 100 & 2.44 \end{tabular}