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

Date Activities Units Acquired at Cost Units Sold at Retail

January $1$ Beginning inventory $205$ units @ $$10\mathrm{.}20=$ $ $2,091$

January $10$ Sales $160$ units @ $$40\mathrm{.}20$

March $14$ Purchase $300$ units @ $$15\mathrm{.}20=4,560$

March $15$ Sales $250$ units @ $$40\mathrm{.}20$

July $30$ Purchase $400$ units @ $$20\mathrm{.}20=8,080$

October $5$ Sales $375$ units @ $$40\mathrm{.}20$

October $26$ Purchase $105$ units @ $$25\mathrm{.}20=2,646$

Totals $1,010$ units $ $17,377785$ units