Flora's Gifts reported the following current-month data for its only product. The company uses a periodic inventory system, and its ending inventory consists of 86 units63 units from the January 6 purchase and 23 units from the January 25 purchase.

Jan. 1 Beginning inventory 200 units @ $4.30 = $ 860.00

Jan. 6 Purchase 373 units @ $4.10 = 1,529.30

Jan. 17 Purchase 605 units @ $3.60 = 2,178.00

Jan. 25 Purchase 35 units @ $3.30 = 115.50

Totals 1,213 units $ 4,682.80

(a-d) Determine the cost assigned to ending inventory and to cost of goods sold for the following. (Do not round intermediate calculations and round your answers to nearest whole dollar.)

	Ending inventory	cost of goods sold
a. specific identification		$4,349
b. weighted average	$332	$4,350
c. FIFO
D. LIFO