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

$\backslash$table$[[$Date$,$Activities,Units,qu:$,$ired at$,$Cost,,Units Sold at$,$Retail$],[$January $1,$Beginning inventory,$205$ units,@$,$$$10\mathrm{.}20,=,$$$2,091,160$ units,C $$40\mathrm{.}20$