$\backslash$table$[[$Date$,$Activities,Units Acquired at Cost,Units Sold at Reta$],[$December $1,$Beginning inventory,$700$ units @$$36=$$$25,200,],[\backslash$table$[[$December $8,],[$December$,11]],$Purchase,$580$ units @ $$40=$$$23,200,],[\backslash$table$[[$December$,11],[$December$,13]],$Sale,$500$ units @ $$44=$$$22,000,900$ units @ $$70$