Laker Company reported the following January purchases and sales data for its only product. For specific identification, ending inventory consists of $300$ units from the January $30$ purchase, $5$ units from the January $20$ purchase, and $25$ units from beginning inventory.

$\backslash$table$[[$Date$,$Activities,Units,Acc,in$,$ed at$,$Co $-,,$Units sold,at$,$etail$],[$January $1,$Beginning inventory,$200$ units,@$,$$$,12\mathrm{.}50,=,$$$2,500,,,],[$January $10,$Sales,,,,,,,$160$ units,@$,$$$21\mathrm{.}50$