Tree Seedlings has the following current$-$year purchases and sales for its only product.

$\backslash$table$[[$Date$,$Activities,Units Acq,ed at$,$Cos,,Units Sold at$,$Retail$],[$January $1,$Beginning inventory,$110$ units,@ $$2,=,$$$220,,],[$January $3,$Sales,,,,,$90$ units,@ $$8],[$February $14,$Purchase,$156$ units,@ $$3,=,$$$468,,],[$February $15,$Sales,,,,,$130$ units,@ $$8$