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Ferris Company began 2016 with 5,000 units of its principal product. The cost of each unit is $9 Merchandise transactions for the month of January 2016 are as follows Purchases Date of Purchase Jan. 10 Jan. 18 Units Unit Cost* Total Cost 6,000 $10 5,000 $60,000 55,000 Totals 11,000 $115,000 ncludes purchase price and cost of freight. Sales Date of Sale Jan. 5 Jan. 12 Jan. 20 Units 3.000 3,000 4,000 Total 10,000 6,000 units were on hand at the end of the month