During the year, Wright Company sells $435$ remote$-$control airplanes for $$120$ each. The company has the following inventory purchase transactions for the year.

$\backslash$table$[[$Date$,$Transaction,$\backslash$table$[[$Number of$],[$Units$]],$Unit,$\backslash$table$[[$Total$],[$Cost$]]],[$January $1,$Beginning inventory,$40,$$$80,$$$3,200$