Laker Company reported the following January purchases and sales data for its only product. For specific identification, ending inventory consists of $385$ units from the January $30$ purchase, $5$ units from the January $20$ purchase, and $25$ units from beginning inventory.

$\backslash$table$[[$Date$,$Act,tivities,Units,Acc,sined at$,$Cost,,Units sold,at$,$Retail$],[$January $1,$Beginning,inventory,$235$ units,@$,$$$16\mathrm{.}00,=,$$$3,760,,,],[$January $10,$Sales,,,,$,,,185$ units,@$,$$$25\mathrm{.}00$