17. Trekking Company had the following purchases during the year: On December 31 , 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. 53,500 8. $3,800 C. $3,960 D. $3,280 E. $3,640 18. Martock Company uses the periodic inventory system. The following information is available for the period ending December 31:(1) Sales: $30,000 (2) Beginning inventory: $17,500 (3) Ending inventory: $8,000 (4) Purchases: 510,000 , The cost of goods sold for the period is A. $19,500 B. 521,500 C. $24,500 D. 525,100 E. 526,000