Hemming Company reported the following current-year purchases and sales for its only product. Units Acquired at Cost @ $13.20 Date January 1 January 10 March 14 March 15 July 30 October 5 October 26 Activities Beginning inventory Sales Purchase Sales Purchase Sales @ $18.20 - @ $23,20- $28.20- Purchase Totals aj Cost of Goods Sold using Specific identification Available for Sale Date January 1 March 14 July 30 October 26 Ending inventory consists of 40 units from the March 14 purchase, 80 units from the July 30 purchase, and all 180 units from the October 26 purchase. Using the specific identification method, calculate the following. Activity Beginning Inventory Purchase Purchase Purchase of units 280 units 460 units 480 units 180 units 1,400 units 280 400 480 180 1,400 $3,696 8,372 11, 136 5,076 $ 28,280 Cost of Goods Sold Cost Per Unit Cost Per #of units Unit sold $ S $ 0.00 $ 0.00 0.00 0.00 Units Sold at Retail 240 units 410 units 450 units 1,100 units COGS 0 0 0 @ $43.20 @ $43.20 @ $43.20 Ending Inventory Units Ending Inventory Cost Per Unit $ S $ Ending Inventory Cost 0.00 $ 0.00 0.00 0.00 O 0