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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 $275$ units from the January $30$ purchase, $5$ units from the January $20$ purchase, and $25$ units from beginning inventory.

$\backslash$table$[[$Date$,$Activities,Units,Acq,dired at C$,$Cost,,Units sold,at$,$Retail$],[$January $1,$Beginning inventory,$175$ units,@$,$$$10\mathrm{.}00=,$$$,$$$1,750,,,],[$January $10,$Sales,,,,,,$135$ units,@$,$$$19\mathrm{.}00$