Hemming Company reported the following current$-$year purchases and sales for its only product.

Date Activities Units Acquired at Cost Units Sold at Retail

January $1$ Beginning inventory $240$ units @ $$11\mathrm{.}60=$ $ $2,784$

January $10$ Sales $180$ units @ $$41\mathrm{.}60$

March $14$ Purchase $370$ units @ $$16\mathrm{.}60=6,142$

March $15$ Sales $330$ units @ $$41\mathrm{.}60$

July $30$ Purchase $440$ units @ $$21\mathrm{.}60=9,504$

October $5$ Sales $415$ units @ $$41\mathrm{.}60$

October $26$ Purchase $140$ units @ $$26\mathrm{.}60=3,724$

Totals $1,190$ units $ $22,154925$ units

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.