Nittany Company uses a periodic inventory system. At the end of the annual accounting period, December $31$ of the current year, the accounting records provided the following information for product $1$: Units Unit Cost

Inventory, December $31,$ prior year $2,000$ $$5$

For the current year:

Purchase, March $215,0006$

Purchase, August $13,0008$

Inventory, December $31,$ current year $4,000$