Duning the past yeac, Sweteter than Honey Inc- sold 900 bechives. Inventory records for the wear aro as follows. \begin{tabular}{|c|c|c|c|c|} \hline DAIE & & QUANTITY & cos1 & IOIAL \\ \hline Danuary 1 & Begioning Inventory & tho & 538 & $6,640 \\ \hline Jamuary 70 & Rurchosie & 300 & & 0% \\ \hline Marcti 16 : & Burtuse & 150 & 12 & 1.600 \\ \hline Novenper 10 & Burchose & & 15 & 0,100 \\ \hline December it & Murchase: & 400 & 4) & 17,200 \\ \hline Total avalable for sale & & 1,450 & & $41,746 \\ \hline \end{tabular}