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

Hemming Company reported the following current$-$year purchases and sales for its only product.

$\backslash$table$[[$Date$,$Activities,Units,Acquired at$,$Cost,,Units Sold at$,$Retail$],[$January $1,$Beginning inventory,$220$ units,a $$10\mathrm{.}80,=,$$$2,376,,],[$January $10,$Sales,,,,,$190$ units,@ $$40\mathrm{.}80$