Sarah Sales sells golf bags and uses a perpetual imentory system. Sarah's imentory records show that at March $1,$ there were $33$ urits on hand at a cost of $$132$ each. Transactions related to the purchase and sale of solf bags in March were as follows:

$\backslash$table$[[$Date$,,$Transaction,Per unit$],[,$Units,Cost,Sales Price$],[$Mar$.,2,$Purchase,$14,$$$127,],[,5,$Sale,$12,,$$$147$