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

Date Activities Units Acquired at Cost Units Sold at Retail

April $1$ Beginning inventory $820$ units @ $$36=$ $$29,520$

April $7$ Purchase $700$ units @ $$40=$ $$28,000$

April $11$ Sale $1,240$ units @ $$110$

April $16$ Purchase $620$ units @ $$44=$ $$27,280$

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 $320$ units from the April $16$ purchase, $80$ units from the April $7$ purchase, and $100$ units from beginning inventory.