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Laker Company reported the following January purchases and sales data for its only product. For specific identification, ending inventory consists of $370$ units from the January $30$ purchase, $5$ units from the January $20$ purchase, and $15$ units from beginning inventory.

$\backslash$table$[[$Date$,$Activities,Units Ac$,$quired at C$,,$Units sold,at$,$Retail$],[$January $1,$Beginning inventory,$220$ units a$,$$$14\mathrm{.}50=,$$$3,190,,,],[$January $10,$Sales,,,,$170$ units,@$,$$$23\mathrm{.}50$