U-Save Automotive Group purchased 10 vehicles during the current month. Two trucks were purchased for $18,000, two SUVs were purchased for $22,000, and six hybrid cars were purchased for $31,000. A review of the sales invoices revealed that five of the hybrid cars were sold and both trucks were sold. What is the cost of U-Save’s ending inventory if it uses the specific identification method?

a. $75,000

b. $89,100

c. $93,000

d. $222,000 The following information is used for Multiple-Choice Exercises