Laker Company reported the following January purchases and sales data for its only product. The Company uses a perpetual inventory system. For specific identification, ending inventory consists of 340 units from the January 30 purchase, 5 units from the January 20 purchase, and 15 units from beginning inventory. Date January 1 Activities Beginning inventory January 10 Sales January 20 Purchase January 25 Sales January 30 Purchase Totals Units Acquired at Cost 210 units @ $ 13.50 = $ 2,835 150 units @ $ 12.50= | 1,875 700 units 340 units @ $ 12.00 = 4,080 $ 8,790