On January $15,2021,$ Sports World sold $1,000$ Ace$-5$ fishing reels to Angler's Warehouse. Immediately prior to this sale, Sports World perpetual inventory records for Ace$-5$ reels included the following cost layers.

$\backslash$table$[[$Purchase Date,Quantity,Unit Cost,Total Cost$],[$Dec$.12,2020,600,$$$29,$$$17,400$