Hemming Co. reported the following current-year purchases and sales for its only product. Date Activities Jan. 1 Beginning inventory Units Acquired at Cost 205 units @ $10.20 Units Sold at Retail -$2,091 Jan. 10 Sales 160 units $40.20 Mar. 14 Purchase: Mar. 15 Sales July 30 Purchase Oct. 5 Sales 300 units @ $15.20 4,560 250 units @$40.20 400 units @ $20.20 5,080 375 units $40.20 Oct. 26 Purchase, Totals 105 units $25.20 1,010 units 2,646 $17,377 785 units Required: Hemming uses a perpetual inventory system. Assume that ending Inventory is made up of 45 units from the March 14 purchase, 75 units from the July 30 purchase, and all 105 units from the October 26 purchase. Using the specific identification method, calculate the following.