Laker Company reported the following January purchases and sales data for its only product. For specific identification, ending inventory consists of $226$ units, where $180$ are from the January $30$ purchase, $5$ are from the January $20$ purchase, and $41$ are from beginning inventory.

$\backslash$table$[[$Date$,$Activities,,Units,,uired at$,$cost$,,$Units sol,d at$,$Retail$],[$January $1,$Beginning inventory,$153,$units,e$,$$$6\mathrm{.}00,=,$$$918,,,],[$January $10,$Sales,,,,,,,$87$ units,@$,$$$15\mathrm{.}60$