Laker Company reported the following January purchases and sales data for its only product. For specific identification, ending inventory consists of $200$ units, where $180$ are from the January $30$ purchase, $5$ are from the January $20$ purchase, and $15$ are from beginning inventory.

$\backslash$table$[[$Date$,$Activities,,Units,,uit,red at$,,st,,$Units,sold,at$,$Retail$],[\backslash$table$[[\backslash$table$[[$January $1],[$January $10]]]],\backslash$table$[[$Beginning inventory$],[$Sales$]],140,$units,@$,$$$,6\mathrm{.}00,=,,$$$840,,,,],[\backslash$table$[[$January $20],[$January $25]],\backslash$table$[[$Purchase$],[$Sales$]],60,$units,@$,$$$,5\mathrm{.}00,=,,300,,$units,,$ $15],[$January $30,$Purchase,$180,$units,@$,$$$,4\mathrm{.}50,=,,810,80,$units,@$,$$$15$