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Required Information [The following information applies to the questions displayed below.] Hemming Co. reported the following current-year purchases and sales for its only product. Date Units Sold at Retail Units Acquired at Cost 275 units @ $13.00 = $ 3,575 238 units $43.ee 450 units @ $18.ee = 8,100 Activities Jan. 1 Beginning inventory Jan. 1e Sales Mar. 14 Purchase Mar. 15 Sales July 30 Purchase Oct. 5 Sales Oct. 26 Purchase Totals 480 units @ $43.00 475 units @ $23.00 10,925 455 units @ $43.00 4.9e8 175 units @ $28.ee 1,375 units $27,5ee 1,885 units Required: Hemming uses a perpetual Inventory system. Assume that ending Inventory is made up of 45 units from the March 14 purchase. 70 units from the July 30 purchase, and all 175 units from the October 26 purchase. Using the specific identification method, calculate the following Required: Hemming uses a perpetual Inventory system. Assume that ending Inventory is made up of 45 units from the March 14 purchase, 70 units from the July 30 purchase, and all 175 units from the October 26 purchase. Using the specific Identification method, calculate the following % Answer is complete but not entirely correct. a) Cost of Goods Sold using Specific Identification Available for Sale Cost of Goods Sold Activity Units Unit Cost Units Sold Unit Cost COGS Inventory Ending Inventory Ending Unit Ending Cost Inventory Units Cost 275 x S 13.00 s 3,575 Jan. 1 Beginning Inventory 275 S 13.00 0 X $ 13.00 s 0 Mar. 14 Purchase 450 0 X s 18.00 0 45 S 18.00 810 July 30 Purchase 475 18.00 S 23.00 S 28.00 0 X S 23.00 0 10.025 475 s 23.00 175 S 28.00 Oct. 20 Purchase 175 0 S 28.00 0 4.900 1.375 0 $ 0 970 S 20.210 b) Gross Margin using Specific identification S Sales 46.655 Cost of goods sold 20.180 IS Equals: Gross margin 26.475 Less