Date January 1 January 10 March 14 March 15 July 30 October 5 October 26 the following current year purchases and sales for its only product. Activities Units Acquired at Cont Uniti Sold at Retail Beginning inventory 200 units $10 $ 2,000 Sales 150 units e $40 Purchase 350 units * $15 5,250 Sales 300 unita $40 Purchase 450 unita @ $20 9.000 Sales 430 units @ $40 Purchase 100 units @ $25 2,500 Totals 1,100 units $ 18,750 980 units Ending inventory consists of 45 units from the March 14 purchase, 75 units from the July 30 purchase, and all 100 units from the October 26 purchase. Using the specific identification method, calculate the following. ) Cost of Goods Sold using Specific Identification Available for Sale Date Activity # of units Cost Por Unit Cost of Goods Sold #of units Cost Per COGS sold Unit Ending Inventory Ending Cost Per Ending Inventory Unit Inventory Units Cost January 1 March 14 July 30 October 26 Beginning Inventory Purchase Purchase Purchase 200 350 450 100 1,100 b) Gross Margin using Specific Identification