During the year, Hooker Incorporated has the following inventory transactions.

$\backslash$table$[[$Date$,$Transaction,$\backslash$table$[[$Number of$],[$Units$]],\backslash$table$[[$Unit$],[$Cost$]],\backslash$table$[[$Total$],[$cost$]]],[$January $1,$Beginning $$nventory$,30,$$$32,$$$960$