Ending inventory consists of 55 units from the March 14 purchase, 85 units from the July 30 purchase, and all 170 units from the October 26 purchase. Using the specific identification method, calculate the following. Cost of Goods Sold using Specific Identification Available for Sale Cost of Goods Sold Ending Inventory Date Activity # of units Cost Per Unit # of units sold Cost Per Unit COGS Ending Inventory Units. Cost Per Unit Ending Inventory Cost January 1 Beginning Inventory 270 March 14 Purchase 400 July 30 Purchase 470 October 26 Purchase 170 1,310 b) Gross Margin using Specific Identification Less: Equals: