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Required $1A$

Compute the cost assigned to ending inventory using specific identification. Note: The March $9$ sale consists of $80$ units from March $1$ purchase and $3$ purchase; the March $29$ sale consists of $40$ units from the March $18$ purchase and $120$ units from the March $25$ purchase.

Specific Identification

$\backslash$table$[[,$Available for Sale,Cost of Goods Sold,Ending Inventory$],[$Purchase Date,Activity,Units,Unit Cost,Units Sold,Unit Cost,COGS,$\backslash$table$[[$Ending$],[$Inventory$-],[$Units$]],$Cost Per Unit,$\backslash$table$[[$Ending$],[$Inventory$-],[$Cost$]]],[$March $1,$Purchase,$100,,,,,,,],[$March $5,$Purchase,$400,,,,,,,],[$March $18,$Purchase,$120,,,,,,,],[$March $25,$Purchase,$200,,,,,,,],[,,820,,0,,$$$,0,,]]$