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,$255$ units,@$$12\mathrm{.}20,=,$$$3,111,,],[$January $10,$sales,,,,,$210$ units,@ $$42\mathrm{.}20$