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Laker Company reported the following January purchases and sales data for its only product. For specific identification, ending inventory consists of $190$ units from the January $30$ purchase, $5$ units from the January $20$ purchase, and $20$ units from beginning inventory.

$\backslash$table$[[$Date$,$Activities,Units,,ired at $C,$Cost,,Units sold,at $F,$Retail$],[$January $1,$Beginning inventory,$145$ units,@$,$$$7\mathrm{.}00=,=,$$$1,015,,,],[$January $10,$Sales,,,,,,$105$ units,@$,$$$16\mathrm{.}00$