Mojo Industries tracks the number of units purchased and sold throughout each accounting period but applies its inventory costing method at the end of each period, as if it uses a periodic inventory system. Assume its accounting records provided the following information at the.end of the accounting period, January $31.$ The inventory's selling price is $$10$ per unit.

$\backslash$table$[[$Transactions$,$Cost,Units,Total,Cost$],[\backslash$table$[[$Inventory$,$ January $1],[$Sale$,$ January $10]],$$$3\mathrm{.}00,\backslash$table$[[190],[(160)$