Gale Company has the following inventory and purchases during the fiscal year ended December $31,2023.$

$\backslash$table$[[$Beginning$,$Inventory,$295,$units,@ $$83/$unit$],[$Feb$.10,$purchased,$210,$units,@$$87/$unit$],[$Feb$.20,$sold,$375,$units,@$$\frac{163}{?}$ unit$],[$Mar$.13,$purchased,$277,$units,@$$81/$unit$],[$Sept$.5,$purchased,$260,$units,@$$\frac{67}{u}$nit