The Baby Store had a beginning inventory on January 1 of 200 full-size strollers at a cost of $110 per unit. During the year, the following purchases were made: Units Unit Cost Mar. 15 80 $111 July 20 60 110 Sept. 4 25 108 Dec. 2 10 103 At the end of the year, there were 35 units on hand. The Baby Store uses a periodic inventory system.