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

$\backslash$table$[[$Date$,$Activities,Units,Acqu.,ired at$,$Cost,,Units Sold at$,$Retail$],[$January $1,$Beginning inventory,$220$ units,@$,$$$10\mathrm{.}80,=,$$$2,376,,],[$January $10,$Sales,,,,,,$190$ units,@$$40\mathrm{.}80$