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Jan 1 Beginning inventory 9 units @ $ 1 6 5 = $ 1 , 4 8 5 Jan 1 5 Purchase 5 units @

Jan 1
Beginning inventory
9 units @ $165= $1,485
Jan 15
Purchase
5 units @ $166= $830
Jan 26
Purchase
13 units @ $175= $2,275
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