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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 $180$ units from the January $30$ purchase, $5$ units from the January $20$ purchase, and $15$ units from beginning inventory.

$\backslash$table$[[$Date$,$Activities,Units,Acqu,ire,d at$,$Cost,,Units sold at$,$Retail$],[$January $1,$Beginning inventory,$140$ units,$($a$,$$$,6\mathrm{.}00=,=,$$$840,,],[\backslash$table$[[$January $10],[$January $20]],$Sales,,,,,,,$100$ units,e $$15$