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

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 $$14$ per unit.

$\backslash$table$[[,$Unit,,$],[\backslash$table$[[$Inventory$,$ January $1],[$Sale$,$ January $10]],$$$5\mathrm{.}00,\backslash$table$[[190],[(140)$