During the year, TRC Corporation 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,inventory,$60,$$$52,$$$3,120$