The Oriole Store had a beginning inventory on January 1 of 280 full-size strollers at a cost of $200 per unit. During the year, the following purchases were made: Units Unit Cost Mar. 15 79 $201 July 20 58 200 Sept. 4 25 198 Dec. 2 122 12 193 At the end of the year, there were 37 units on hand. The Oriole Store uses a periodic inventory system.