A company reported the following December purchases and sales data for its only product

Date

Activities

Units Acquired at Cost

Units Sold at Retail

Date: Dec. 01

Activities: Beginning inventory

Units Acquired at Cost: 5 u..s@$3.00=$15.00

Date: Dec. 08

Activities: Purchase

Units Acquired at Cost: 10 u..s@$4.50=$45.00

Date: Dec. 09

Activities: Sales

Units Sold at Retail: 8 units @ 7.00

Date: Dec. 19

Activities: Purchase

Units acquired at cost: 13 u..s@$5.00=$65.00

Date: Dec. 24

Activities: Sales

Units Sold at retail: 18 u..s@$8.00

Date: Dec. 30

Activities: Purchase

Units acquired at cost: 8 u..s@$5.30=$42.40

Units acquired at cost: 36 units $167.40

Units Sold at retail: 26 units

The company uses a perpetual inventory system. Determine the cost assigned to ending inventory and to cost of goods sold using

a. specific identification,

b. FIFO,

c. LIFO, and

d. weighted average. (Round per unit costs and inventory amounts to cents.) For specific identification, the ending inventory consists of 10 units, where eight are from the December 30 purchase and two are from the December 8 purchase.