The following information is available about the company Stanley Inc. for the year $2023$:

Supplier at the beginning of the year $(1\mathrm{.}1)90$ units at $25$ per unit

Units purchased during the year $340$ units at $32$ per units

During the year Stanley sold $405$ units at a price of $55$ per unit and at the end of the year the number of units

which was available in stock at $25$ units. Other operating costs $($apart from the cost of goods sold

product$)$ amounted to $6,500$ during the year. All transactions were cash on delivery