TB MC Qu$.05-105($Static$)$ A company had the following...

A company had the following purchases and sales during its first month of operations:

Date Activities Units Acquired at Cost Units Sold at Retail

January $1$ Purchase $10$ units @ $$4\mathrm{.}00=$ $$40\mathrm{.}00$

January $9$ Sales $6$ units @ $$12\mathrm{.}00$

January $17$ Purchase $8$ units @ $$5\mathrm{.}50=$ $$44\mathrm{.}00$

January $27$ Sales $7$ units @ $$12\mathrm{.}00$