The Baby Store had a beginning inventory on January 1 of 290 full-size strollers at a cost of $210 per unit. During the year, the following purchases were made: Units Unit Cost Mar. 15 78 $211 July 20 60 210 Sept. 4 25 208 Dec. 2 10 203 At the end of the year, there were 35 units on hand. The Baby Store uses a periodic inventory system