During $2023,$ Fresh Express Company sold $2,480$ units of its product on September $20$ and $2,900$ units on December $22,$ all at a price of $$88$ per unit. Incurring operating expenses of $$13$ per unit sold, it began the year with and made successive purchases of the product as follows:

$\backslash$table$[[$January $1$ beginning inventory,$580$ units @$$33$ per unit$],[$Purchases:$,1,480$ units @$$35$ per unit$],[$February $20,680$ units @$$39$ per unit$],[$May $16,3,280$ units @$${40}_{?}$ per unit$],[$December $11,()$