Urban Glam Cosmetics made purchases of lipstick in the current year as follows:

Jan. 1 Beginning inventory		75	units	@	$	12.00		=	$	900
Mar. 14 Purchased		250	units	@	$	13.00		=		3,250
July 30 Purchased		500	units	@	$	14.00		=		7,000
Units available for sale		825	units
Cost of goods available for sale									$	11,150

Urban Glam Cosmetics made sales on the following dates at a selling price of $35 per unit:

Jan.	10		70	units
Mar.	15		180	units
Oct.	5		450	units
Totals			700	units