Need help on the bottom question, don't understand how to get any of the numbers

The Gift Horse began 2021 with 60,000 units of inventory that cost $36,000. During 2021, The Gift Horse purchased merchandise on account for $352,500 : (Click the icon to view the purchases.) Read the requirements. The Gift Horse began 2021 with 60,000 units of inventory that cost $36,000. During 2021, The Gift Horse purchased merchandise on account for $352,500 : (Click the icon to view the purchases.) Read the requirements