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

$\backslash$table$[[$Date$,$Activities,Units,Acquired at$,$Cost,,Units Sold at$,$Retail$],[$January $1,$Beginning inventory,$210$ units,a $$10\mathrm{.}40,=,$$$2,184,,],[$January $10,$Sales,,,,,$170$ units,@ $$40\mathrm{.}40$