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

$\backslash$table$[[\backslash$table$[[$Date$],[$January $1],[$January $10],[$March $14],[$March $15],[$July $30],[$October $5],[$October $26]],\backslash$table$[[$Activities$],[$Beginning inventory$],[$Sales$],[$Purchase$]],$Units Acquired at cost$,$Units Sold at Retail$],[300$ units,a $$14\mathrm{.}00,=,$$$4,200$