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Use the following information for the Quick Study below. $($Algo$)(5-7)$

$[$The following information applies to the questions displayed below.$]$

A company reports the following beginning inventory and two purchases for the month of January. On January $26,$ the company sells $360$ units. Ending inventory at January $31$ totals $130$ units.

$\backslash$table$[[,$Units,Unit Cost$],[$Beginning inventory on January $1,320,$$$3\mathrm{.}10$