account test

4. A company made the following purchases during the year: On December 31, there were 30 units in ending inventory. These 30 units consisted of 5 from the January 10 shipment, 7 from the March 15 shipment, 4 from the April 25 shipment, 12 from the July 30 shipment, and 2 from the October 10 shipment. Using specific identification, calculate the cost of goods sold and the ending inventory balance