07 ) Trekking Company had the following purchases during the year January 10 units at $120 February 1 20 units at $130 May 1 15 units at $140 September 1 : 12 units at $150 November 1 : 10 units at $160 On December 3 1 , there were 26 units in ending inventory . These 26 units consisted of 2 from January , 4 from February , 6 from May , 4 from September , and 10 from November Using the specific identification method , what is the cost of the ending inventory ? A ) $3 280 B ) $3 640 C $3 800 D ) $3 960 B ) $3 , 500