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

A company reports the following beginning inventory and two purchases for the month of January. On January $26,$ the company sells $400$ units. Ending inventory at January $31$ totals $150$ units.

$\backslash$table$[[$Beginning inventory on January $1,360,$Unit cost$],[$Purchase on January $9,80,$$$\mathrm{.}50$