Exercise 6-3 (30 minutes) a. Specific identification. Ending inventory-90 units from March 30, 80 units from March 20, and 55 units from beginning inventory- Ending Cost of Computations Inventory Goods Sold. (90 x $5.00) + (80 x $6.00) + (55 x $7.00)........ $1,315. $2,820 - $1,315.. $1,505. +