$[$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,$275$ units,$($i$)$ $$13\mathrm{.}60,=,$$$3,575,,],[$January $10,$Sales,,,,,$230$ units,e $$43\mathrm{.}00$