Tier II Company uses a periodic inventory system Details for the inventory account for the month of January, $2016$ are as follows:

$\backslash$table$[[,$Units,$\frac{\text{P}\text{e}\text{r}\text{u}\text{n}\text{i}\text{t}\text{p}\text{r}\text{i}\text{c}\text{e}}{\text{\$}5\mathrm{.}00},\frac{\text{T}\text{o}\text{t}\text{a}\text{l}}{\text{\$}1,000}$