The Sandhill Store had a beginning inventory on January 1 of 300 full-size strollers at a cost of $220 per unit. During the year, the ollowing purchases were made: Units Unit Cost Mar. 15 82 $221 July 20 59 220 Sept. 4 25 218 Dec. 2 11 213 At the end of the year, there were 36 units on hand. The Sandhill Store uses a periodic inventory system.