Sandvik Mining uses a periodic inventory system. One of the company$$s products is a special equipment for the oil drilling rig. The inventory quantities, purchases and sales of this equipment for the most recent year are as follows: Number of units Cost per unit Total Cost

Inventory, Jan. $124$ $$1453,480$

Feb. $1$ purchase $361525,472$

Mar. $1$ purchase $421506,300$

Apr. $1$ purchase $101571,570$

Goods available for sale $11216,822$

Jun. $1$ sale $97$

Sept. $1$ purchase $321655,280$

Inventory, Dec. $3147$