Sunland Company uses a periodic inventory system. Details for the inventory account for the month of January, $2020$ are as follows:

$\backslash$table$[[,,$ Per ${?}_{(}),],[,$ Units ${?}_{(}),$ Unit Price ${?}_{(}),$Total$],[$Balance$,1/1/20,240,$$$4\mathrm{.}00,$$$960$