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,$285$ units,$($a$)$ $$13\mathrm{.}40,$a$,$$$3,819,,],[\backslash$table$[[$January $10],[$March $14]],$Sales,,,,,$250$ units,@$$43\mathrm{.}40$