Kingbird Company sells discounted shoes to the fashion$-$oriented consumer. The following schedule relates to the company's inventory for the month of March:

$\backslash$table$[[,,$Cost,Sales,$],[$March $1,$Beginning inventory,$3,120$ units,$$92,040,],[7,$Purchase,$1,040$ units,$41,600,],[8,$Purchase,$1,560$ units,$78,000,],[15,$Sale,$3,640$ units,,$$327,600$