$[$The following information applies to the questions displayed below.$]$

Laker Company reported the following January purchases and sales data for its only product. For specific identification, ending inventory consists of $260$ units from the January $30$ purchase, $5$ units from the January $20$ purchase, and $25$ units from beginning inventory.

$\backslash$table$[[$Date$,$Activities,Units,Acqu,ired at $C,,$Units sol,at$,$Retail$],[$January $1,$Beginning inventory,$170$ units,@$,$$$9\mathrm{.}50=,$$$1,615,,$a$,$$$18\mathrm{.}50$