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 790 units @ $36 = $28,440 April 7 Purchase 670 units @ $40 = $26,800 April 11 Sale 1,180 units @ $110 April 16 Purchase 590 units @ $44 = $25,960 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 290 units from the April 16 purchase, 80 units from the April 7 purchase, and 100 units from beginning inventory.