Flora's Gifts reported the following current$-$month data for its only product. The company uses a periodic inventory system, and its ending inventory consists of $60$ units$-50$ units from the January $6$ purchase and $10$ units from the January $25$ purchase.

$\backslash$table$[[$January $1,$Beginning inventory,$138$ units,a $$3\mathrm{.}00,=,$$$414$