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

$\backslash$table$[[$Date$,$Activities,Units Acqu,ed at$,$Cost,Units Sold at$,$Retail$],[$January $1,$Beginning inventory,$160$ units,@ $$2,=$$$320,,],[$January $3,$Sales,,,,$110$ units,a $$8],[$February $14,$Purchase,$246$ units,a $$3,=$$$738,,],[$February $15,$Sales,,,,$180$ units,a $$8$