$[$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$[[\backslash$table$[[$Date$],[$January $1],[$January $10],[$March $14],[$March $15],[$July $30],[$October $5],[$October $26]],\backslash$table$[[$Activities$],[$Beginning inventory$],[$Sales$]],$Units Acquired at Cost,Units Sold at Retail$],[,,,$$$2,000,,],[\backslash$table$[[$Purchase$],[a10$