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$[$The following informotion opplies to the questions disployed below.$]$

Hemming Company reported the following current$-$year purchases and sales for its only product.

$\backslash$table$[[$Date$,$Activities,Units,Acquired at$,cost,,$Units Sold at$,$Rctail$],[$January $1,$Beginning inventory,$298$ units,e $$13\mathrm{.}60,-,$$$3,944,,],[$January $10,$sales,,,,,$260$ units,$$43\mathrm{.}60$