2. Calculate the dollar value of cost of goods sold and ending inventory using specific identification, assuming the sales were specifically identified as follows: Mar. 15: 197 units from beginning inventory 178 units from the February 10 purchase Sept. 10: 192 units from beginning Inventory 29 units from the February 10 purchase 59 units from the August 21 purchase Ending Inventory Cost of Goods Sold Specific Identification S 36.428 $ 61.539