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Warnerwoods Company uses a perpetual inventory system. It entered into the following purchases and sales transactions for March.

$\backslash$table$[[$Date$,$Activities,Units,Acquired at Cost,Units Sold at Retail$],[\backslash$table$[[$March $1],[$March $5]],\backslash$table$[[$Beginning inventory$],[$Purchase$]],180$ units,@ $$52\mathrm{.}60$ per unit,$($a$)-2-2-1$