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 880 units @ $36 = $31,680 April 7 Purchase 760 units @ $40 = $30,400 April 11 Sale 1,360 units @ $110 April 16 Purchase 680 units @ $44 = $29,920 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 380 units from the April 16 purchase, 80 units from the April 7 purchase, and 100 units from beginning inventory