Tampico Beachwear, a retail store specializing in beach apparel, has the following information related to purchases and sales of one of its more popular products, Crocs brand shoes. (Each inventory layer is a different colour.)

Date Description Units Purchased at Cost Units Sold at Retail Oct. Beginning 300 units @ $16 = $ 4,800 inventory Purchase 1 600 units @ $18 = $10,800 Sale 1 800 units @ $30 15 Purchase 2 250 units @ $20 = $ 5,000 20 Purchase 3 150 units @ $22 = $ 3,300 25 Sale 2 300 units @ $30 Goods available for sale: Sales: 1,300 units = $23,900 1,100 units = $33,000