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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 $260$ units from the January $30$ purchase, $5$ units from the January $20$ purchase, and $25$ units from beginning inventory.

$\backslash$table$[[$Date$,$Activities,Units A$,$Acq,ired at C$,,$Units sol,at Retail$],[$January $1,$Beginning inventory,$170$ units,a$,$$$9\mathrm{.}50=,$$$1,615,,],[\backslash$table$[[$January $10],[$January $20]],\backslash$table$[[$Sales$],[$Purchase$]],,,,,130$ units,$$18\mathrm{.}50$