A company's inventory records indicate the following data for the month of April:

$\backslash$table$[[$Date$,$Activities,Units Acquired at cost$,$Units Sold at Retail$],[$April $1,$Beginning inventory,$860$ units @$$36=$$$30,960,],[$April $7,$Purchase,$740$ units @$$40=$$$29,600,],[$April $11,$Sale,,$1,320$ units @ $$110],[$April $16,$Purchase,$660$ units @$$44=$$$29,040,],[$April $22,$Sale,,$400$ units @ $$110]]$

The company uses a periodic inventory system. Determine the cost assigned to ending inventory using the specific identification method. Ending inventory consists of $360$ units from the April $16$ purchase, $80$ units from the April $7$ purchase, and $100$ units from beginning inventory.

Multiple Choice

$$22,640.$

$$43,250$