on December 10, 2022, at a cost of $25 per unit. None of this inventory was sold in 2022. Relevant information for fiscal 2023 is as follows: Ending inventory units: Dec. 31, 2022 Dec. 31, 2023, by purchase date Dec. 2, 2023 July 20, 2023 100 100 31 131 During 2023, the following purchases and sales were made: Mar. 15 July 20 Sept. 4 Dec. 2 Purchases 320 units at $24 320 units at $26 210 units at $30 100 units at $32 Apr. Aug. Nov. Dec. Sales 10 20 18 12 210 300 160 249 The company uses the periodic inventory method