During the year, Wright Company sells $400$ remote$-$control airplanes for $$100$ each. The company has the following inventory purchase transactions for the year.

$\backslash$table$[[$Date$,$Tnansaction,$\backslash$table$[[$Number of$],[$Units$]],\backslash$table$[[$Unit$],[$Cost$]],$Total Cost$],[$January $1,$Beginning inventory,$50,$$$78,$$$3,900$