Warnerwoods Company uses a perpetual inventory system. It entered into the following purchases and sales transactions for March.

$\backslash$table$[[$Date$,$Activities,Units,Acquired at cost$,$Units,Sold at Retail$],[$March $1,$Beginning inventory,$100$ units,$($e$)$ $$50$ per unit,,$],[$March $5,$Purchase,$400$ units,@ $$55$ per unit,,$],[$March $9,$Sales,,,$420$ units,@ $$85$ per unit$],[$March $1,$Purchase,$120$ units,@ $$60$ per unit,,$],[\backslash$table$[[$March $2],[$March $2]],\backslash$table$[[$Purchase$],[$Sales$]],200$ units,@ $$62$ per unit,$160$ units,$$95$