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 $215$ units @ $$10\mathrm{.}60=$ $ $2,279$

January $10$ Sales $180$ units @ $$40\mathrm{.}60$

March $14$ Purchase $320$ units @ $$15\mathrm{.}60=4,992$

March $15$ Sales $260$ units @ $$40\mathrm{.}60$

July $30$ Purchase $415$ units @ $$20\mathrm{.}60=8,549$

October $5$ Sales $400$ units @ $$40\mathrm{.}60$

October $26$ Purchase $115$ units @ $$25\mathrm{.}60=2,944$

Totals $1,065$ units $ $18,764840$ units

Exercise $5-9($Algo$)$ Specific identification LO P$1$

Ending inventory consists of $40$ units from the March $14$ purchase, $70$ units from the July $30$ purchase, and all $115$ units from the October $26$ purchase. Using the specific identification method, calculate the following.