Laker Company reported the following January purchases and sales data for its only product. For specific identification, ending inventory consists of $400$ units from the January $30$ purchase, $5$ units from the January $20$ purchase, and $15$ units from beginning inventory.

$\backslash$table$[[$Date$,$Activities,Units,Acc,dired at $Co,,$Units sold,at$,$Retail$],[$January $1,$Beginning inventory,$230$ units,@$,$$$15\mathrm{.}50=,$$$3,565,,,],[$January $10,$Sales,,,,,$180$ units,@$,$$$24\mathrm{.}50$