90 Date Purchase Number of units Cost per unit Total Cost Jan 1 beginning 85 $12.00 $1020 March 14 purchase $13.00 $1170 July 30 purchase 500 $14.00 $7000 October 4 purchase 450 $15.00 $6750 Units available 1125 Cost of Goods $15940 The company makes sales in the following dates Date Sale Number of units Jan 10 sale 65 units March 15 sale 40 units Oct 15 sale 350 units Total 450 units 905 The company makes sales in the following dates using special identification method Date Number of unit Jan 10 65 units from the beginning inventory March 15 15 from the beginning inventory 30 units from the March 14 purchase Oct 15 50 units from March 14 purchase 350 units from Oct 4 purchase Total 90 Date Purchase Number of units Cost per unit Total Cost Jan 1 beginning 85 $12.00 $1020 March 14 purchase $13.00 $1170 July 30 purchase 500 $14.00 $7000 October 4 purchase 450 $15.00 $6750 Units available 1125 Cost of Goods $15940 The company makes sales in the following dates Date Sale Number of units Jan 10 sale 65 units March 15 sale 40 units Oct 15 sale 350 units Total 450 units 905 The company makes sales in the following dates using special identification method Date Number of unit Jan 10 65 units from the beginning inventory March 15 15 from the beginning inventory 30 units from the March 14 purchase Oct 15 50 units from March 14 purchase 350 units from Oct 4 purchase Total