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Part $2$ of $3$

A company reports the following beginning inventory and two purchases for the month of January. On January $26,$ the company sells $260$ units. Ending inventory at January $31$ totals $120$ units.

$\backslash$table$[[$Beginning inventory on January $1,$Units,Unit Cost$],[$Purchase on January $9,230,$$$2\mathrm{.}10$