9. A company had the following purchases during its first year of operations :" Purchases January . 12 units at $12 2 February : 22 units at $132 May : 17 units at $ 1 42 September : 14 units at $152 November : 12 units at $162 On December 31 , there were 36 units remaining in ending inventory . These 36 units consisted of 4 from January , 6 from February , 8 from May , 6 from September , and 12 from November . Using the specific identification method , what is the cost of the ending inventory ? $4 , 664 . b. $4 , 480 . $5 , 272 . $5. 110