A company's Inventory records indicate the following data for the month of April: Date April 1 Activities Beginning inventory April 7 Purchase April 11 Sale April 16 April 22 Purchase Sale Units Acquired at Cost 730 units @ $36 = $26,280 610 units @ $40 Units Sold at Retail = $24,400 1,060 units @$110 400 units @ $110 530 units @ $44 - $23,320 The company uses a periodic inventory system. Determine the cost assigned to ending inventory using the specific identification method. Ending inventory consists of 230 units from the April 16 purchase, 80 units from the April 7 purchase, and 100 units from beginning inventory.