A company's inventory records indicate the following data for the month of April: Units Acquired at Cost 860 units @ $36 = $30,960 740 units @ $40 = $29,600 660 units @ $44= $29,040 Date April 1 April 7 April 11 April 16 April 22 Activities Beginning inventory Purchase Sale Purchase Sale Multiple Choice $43,250. 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. $22,640. $27,480. Units Sold at Retail $26,960. 1,320 units @ $110 400 units @ $110