A company's inventory records indicate the following data for the month of April: The company uses a periodic inventory system. Determine the cost assigned to ending inventory using the specific identification method. Ending inventory consists of 400 units from the April 16 purchase, 80 units from the April 7 purchase, and 100 units from beginning inventory. A) 546,450 . B) $24,400. C) $39,140. D) $28,960. E) $29,480