Montoure Company uses a perpetual inventory system. It entered into the following calendar$-$year purchases and sales transactions.

Date Activities Units Acquired at Cost Units Sold at Retail

January $1$ Beginning inventory $600$ units @ $$60$ per unit

February $10$ Purchase $480$ units @ $$57$ per unit

March $13$ Purchase $120$ units @ $$42$ per unit

March $15$ Sales $785$ units @ $$80$ per unit

August $21$ Purchase $180$ units @ $$65$ per unit

September $5$ Purchase $470$ units @ $$63$ per unit

September $10$ Sales $650$ units @ $$80$ per unit

Totals $1,850$ units $1,435$ units