Ending inventory consists of $55$ units from the March $14$ purchase, $70$ units from the July $30$ purchase, and all $140$ units from the October $26$ purchase. Using the specific identification method, calculate the following.

a$)$ Cost of Goods Sold using Specific Identification

$\backslash$table$[[$Date$,$Available for Sale,Cost of Goods Sold,Ending Inventory$],[$Activity$,$# of units,$\backslash$table$[[$Cost Per$],[$Unit$]],\backslash$table$[[$# of units$],[$sold$]],,,$COGS,,$\backslash$table$[[$Ending$],[$Inventory$],[$Units$]],$Cost Per Unit,$\backslash$table$[[$Ending Inventory$],[$Cost$]]],[$January $1,$Beginning Inventory,$240,,,$$$,0\mathrm{.}00,$$$,0,,0\mathrm{.}00,$$