and (b) above? SERIES A PROBLEMS SPECIFIC IDENTIFICATION, FIFO, LIFO, AND WEIGHTED-AVERAGE Swing ompany's Ieginning inventory and purchases during the fiscal year ended September 3-6A (L03) st of goods sold, FIFO: 61,500 FO:68,450 eighted-avg:64,530 eafic I.D.: 63,200 30, 20-2, were as follows: Unit Price Total Cost Units $20.00 S 8,000 10,250 4,300 6,900 22,050 20,000 5,200 Beginning inventory400 October 1, 20-1 October 18 November 25 January 12, 20-2 rd March 17 June 2 August 21 September 27 Ist purchase 2nd purchase 500 200 300 20.50 21.50 23.00 24.50 ith purchase 5th purchase 6th purchase 7th purchase 800 200 700 4,000 27.00 18,900 Use the following information for the specific identification method. There are 1,300 units of inventory on hand on September 30, 20-2. Of these 1.300 units: 1st purchase 3rd purchase 4th purchase 5th purchase 6th purchase 7th purchase 100 are from October 18, 20-1 200 are from January 12, 20-2 100 are from March 17 400 are from June 2 200 are from August 21 300 are from September 27 (continued)