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Required information

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Tree Seedlings has the following current$-$year purchases and sales for its only product

$\backslash$table$[[$Date$,$Activities,Units Acqu,red at$,$Co$,$st$,$Units Sold at$,$Retail$],[$January $1,$Beginning inventory,$80$ units,@$$2,=,$$$160,,],[$January $3,$Sales,,,,,$46$ units,@ $$8],[$February $14,$Purchase,$102$ units,@ $$3,=,$$$306,,],[$February $15,$Sales,,,,,$100$ units,@ $$8$