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

Beginning Inventory $305$ units @ $ $85/$unit

Feb. $10$ purchased $220$ units @ $ $89/$unit

Feb. $20$ sold $385$ units @ $ $165/$unit

Mar. $13$ purchased $269$ units @ $ $83/$unit

Sept. $5$ purchased $270$ units @ $ $69/$unit

Oct. $10$ sold $525$ units @ $ $165/$unit

Gale Company employs a perpetual inventory system.