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	840 units @ $36 = $30,240
April 7	Purchase	720 units @ $40 = $28,800
April 11	Sale		1,280 units @ $110
April 16	Purchase	640 units @ $44 = $28,160
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 340 units from the April 16 purchase, 80 units from the April 7 purchase, and 100 units from beginning inventory.

Multiple Choice $26,480. $35,180. $25,960. $41,650. $21,760.