Date Activities Units Acquired at Cost Units Sold at Retail

January $1$ Beginning inventory $285$ units @ $$13\mathrm{.}40=$ $ $3,819$

January $10$ Sales $250$ units @ $$43\mathrm{.}40$

March $14$ Purchase $470$ units @ $$18\mathrm{.}40=8,648$

March $15$ Sales $400$ units @ $$43\mathrm{.}40$

July $30$ Purchase $485$ units @ $$23\mathrm{.}40=11,349$

October $5$ Sales $460$ units @ $$43\mathrm{.}40$

October $26$ Purchase $185$ units @ $$28\mathrm{.}40=5,254$

Totals $1,425$ units $ $29,0701,110$ units