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 $275$ units @ $$13\mathrm{.}00=$ $ $3,575$

January $10$ Sales $230$ units @ $$43\mathrm{.}00$

March $14$ Purchase $450$ units @ $$18\mathrm{.}00=8,100$

March $15$ Sales $400$ units @ $$43\mathrm{.}00$

July $30$ Purchase $475$ units @ $$23\mathrm{.}00=10,925$

October $5$ Sales $455$ units @ $$43\mathrm{.}00$

October $26$ Purchase $175$ units @ $$28\mathrm{.}00=4,900$

Totals $1,375$ units $ $27,5001,085$ units

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

Ending inventory consists of $45$ units from the March $14$ purchase, $70$ units from the July $30$ purchase, and all $175$ units from the October $26$ purchase. Using the specific identification method, calculate the following.