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,$$i$,$ed at $C,,,$Units sold,at$,$Retail$],[$January $1,$Beginning inventory,$200$ units,@$,$$$,12\mathrm{.}50=,$$$,2,500,160$ units,@$,$$$21\mathrm{.}50$