$[$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 $180$ units from the January $30$ purchase, $5$ units from the January $20$ purchase, and $15$ units from beginning inventory.

$\backslash$table$[[\backslash$table$[[$Date$],[$January$],[$January$],[$January$],[$January$],[$January$]],,$Activities,Units,cqi,ire,d at$,$Cost,,Units sold at$,$Retaj$],[\backslash$table$[[1],[10],[20],[25],[30]],$Beginning inventory,$140$ units,@$,$$$,6\mathrm{.}00=,,$$$840,100$ units,$],[$Purchase$,60$ units,$($a$),S,,,,$@ $$15$