Laker Company reported the following January purchases and sales data for its only product. For specific identification, ending Inventory consists of $180$ units from the January $30$ purchase, $5$ units from the January $20$ purchase, and $15$ units from beginning inventory.

$\backslash$table$[[$Date$,$Activities,Unit,Acqu,red at$,$Cost,,Units sold at$,$Retail$],[$January $1,$Beginning inventory,$140$ units,@$,$$$6\mathrm{.}00,-=,$$$840,,],[$January $10,$Sales,,,,,,$100$ units,$($a$)$ $$15$