During the year, Wright Company sells $470$ remote$-$control airplanes for $$110$ each. The company has the following inventory purchase transactions for the year.

$\backslash$table$[[$Date$,$Transaction,$\backslash$table$[[$Number of$],[$Units$]],$Unit,Total$],[$January $1,$Beginning inventory,$60,$$$82,$Cost$],[$May $5,$Purchase,$250,85,21,250],[$November $3,$Purchase,$200,90,18,000],[,,,,$$$44,170$