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Marlin Co. uses a periodic inventory system with the specific identification method of cost assignment. Inventory purchases for the month of August were: Date Units Unit Cost $ Beginning Inventory 1-Aug 2000 8.00 Purchase 8-Aug 1000 10.00 Purchase 16-Aug 1500 12.00 Purchase 27-Aug 1300 11.00 On 24 August 1200 units from beginning inventory and 1000 units from the 16 August purchase were sold. What was the value of ending inventory at 31 August? $21 600. $36 700. $39 600. O $58 300. 2 Which of the following is not one of the methods used to assign costs between cost of sales and closing inventory? First-in first-out Weighted average. Specific identification. Lower of cost and net realisable value