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Tree Seedlings has the following current$-$year purchases and sales for its only product.

$\backslash$table$[[$Date$,$Activities,Units Ac$,$ed$,$at$,$Cost,,Units Sold at$,$Retail$],[$January $1,$Beginning inventory,$140$ units,,$$2,,$$$280,,],[$January $3,$Sales,,,,,,$102$ units,$0$$$8$