$[$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,$200$ units,$$10,=,$$$2,000,,],[$January $10,$Sales,,,,,$150$ units,$0$$$46$