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

Tree Seedlings has the following current$-$year purchases and sales for its only product.

$\backslash$table$[[\backslash$table$[[$Date$],[$January $1],[$January $3],[$February $14],[$February $15],[$June $30],[$November $6],[$November $19]],\backslash$table$[[$Activities$],[$Beginning inventory$]],\backslash$table$[[$Units Acquir$],[90$ units$]],$red at$,$Cost,Units Sold a$,$t Retail$],[,$soluts,@ $$2,\backslash$table$[[=$$$180$