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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 $355$ units from the January $30$ purchase, $5$ units from the January $20$ purchase, and $15$ units from beginning inventory.

$\backslash$table$[[$Date$,$Activities,Units,Acquired at $C,,$Units sold,at $F,$Retail$],[$January $1,$Beginning inventory,$215$ units,$($a$)$ $$14\mathrm{.}00=,$$$3,010,,,],[$January $10,$Sales,,,,$165$ units,@$,$$$23\mathrm{.}00$