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A company's inventory records show the following data for the month of December. Determine the cost assigned to ending inventory using the specific identification method.

A company's inventory records show the following data for the month of December.
Determine the cost assigned to ending inventory using the specific identification method. Ending inventory consists of 350 units from the December 24 purchase, 300 units from the December 13 purchase, 310 units from the December 8 purchase, and 200 units from beginning inventory.
\table[[Specific Identification],[,Cost of Goods Available for Sale,Cost of Goods Sold,Ending Inventory],[,\table[[Number],[of units]],\table[[Cost per],[unit]],,\table[[f Goods],[able for],[Sale]],\table[[Number],[of units],[sold]],\table[[Cost per],[unit]],\table[[Cost of],[Goods Sold]],\table[[Number of],[units in],[ending],[inventory]],\table[[Cost],[per unit]],,\table[[Iding],[entory]]],[Beginning inventory,900,$36.00,$,32,400,0,,,900,$36.00,$,32,400],[Purchases:],[December 8,780,$40.00,,31,200,120,$40.00,4,800,780,$40.00,,31,200],[December 13,700,$44.00,,30,800,80,$44.00,3,520,700,$44.00,,30,800],[December 24,680,$50.00,,34,000,20,$50.00,1,000,680,$50.00,,34,000],[Total,3,060,?,$,128,400,220,,9,320,3,060,,$,128,400]]
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