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Required information

$[$The following information applies to the questions displayed below.$]$

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

$\backslash$table$[[$Date$,$Activities,Units Acquired at$,$Cost,$\backslash$table$[[$Units Sold at$],[$Retail$]]],[$January $1,\backslash$table$[[$Beginning$],[$inventory$]],270$ units $$12\mathrm{.}80=,=$$$3,456,],[\backslash$table$[[$January$],[10]],$Sales,,,$220$ units $$42\mathrm{.}80$