Hemming Company reported the following current$-$year purchases and sales for Its only product.

$\backslash$table$[[\backslash$table$[[$Date$],[$January $1]],\backslash$table$[[$Activities$],[$Beginning inventory$]],$Units Acquired at Cost,,Units Sold at Retail$],[200$ units,$(4)$ $$10,=,$$$2,000,,],[$January $10,$Sales,,,,,$150$ units,$(8)$ $$40$