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During the year, Wright Company sells 475 remote-control airplanes for $120 each. The company has the following inventory purchase transactions for the year.

Date	Transaction	Number of Units	Unit Cost	Total Cost
January 1	Beginning inventory	40	$71	$2,840
May 5	Purchase	255	74	18,870
November 3	Purchase	205	79	16,195
		500		$37,905

Calculate ending inventory and cost of goods sold for the year, assuming the company uses specific identification. Actual sales by the company include its entire beginning inventory, 245 units of inventory from the May 5 purchase, and 190 units from the November 3 purchase.

Date	Activity	Units Sold	Unit Cost	Cost of Goods Sold	Ending Inventory Units	Unit Cost	Ending Inventory Cost
January 1	Beginning Inventory
May 5	Purchase
November 3	Purchase
	Total