The inventory records of Kuffel Company reflected the following information for the year ended December $31,2022$:

$\backslash$table$[[3\mathrm{.}75,$Date,Transaction,$\backslash$table$[[$Number of$],[$Units$]],\backslash$table$[[$Unit$],[$Cost$]],],[$points$,\frac{1}{1},$Beginning inventory,$150,\backslash$table$[[$Cost$],[$$$28$