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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 $340$ units from the January $30$ purchase, $5$ units from the January $20$ purchase, and $15$ units from beginning inventory.

$\backslash$table$[[$Date$,$Activities,Units,Acq,uired at $C,,$Units so$,$at$,$Retail$],[$January $1,$Beginning inventory,$210$ units,$($c$),$$$13\mathrm{.}50=,$$$2,835,,,],[$January $10,$Sales,,,,,$160$ units,e$,$$$22\mathrm{.}50$