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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

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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 890 units @ $36 = $32,040 770 units @ $40 = $30,800 Units Sold at Retail 1,380 units @ $110 690 units @ $44 = $30,360 400 units @ $110 The company uses a periodic inventory system. Determine the cost assigned to ending inventory using the specific identification method. Ending inventory consists of 390 units from the April 16 purchase, 80 units from the April 7 purchase, and 100 units from beginning Inventory.

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