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Required information

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

$\backslash$table$[[$Date$,$Activities,Units $P,$Acquj,ired at$,$Cost,,Units Sold at$,$Retail$],[$January $1,$Beginning inventory,$275$ units,@$,$$$13\mathrm{.}00,=,$$$3,575,,],[$January $10,$Sales,,,,,,$230$ units,@ $$43\mathrm{.}00$