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3 Use the following information for the Exercises below. The following information applies to the questions displayed below.] Part 2 of 3 Hemming Co. reported the following current-year purchases and sales for its only product. Date Activities Jan. 1 Beginning inventory Units Acquired at Cost 205 units @ $10.20 = $ 2,091 Units Sold at Retail Jan . 10 Sales 3.12 Mar . 14 Purchase 300 units @ $15.20 4, 560 160 units @ $40.20 points Mar . 15 Sales July 30 Purchase 400 units @ $20.20 250 units @ $40.20 8,080 Oct. 5 Sales Oct . 26 Purchase 105 units @ $25.20 2, 646 375 units @ $40.20 Totals 1, 010 units $17,377 785 units e Book Hint Exercise 6-8 Specific identification LO P1 Print Required: Hemming uses a perpetual inventory system. Assume that ending inventory is made up of 45 units from the March 14 purchase, 75 following. units from the July 30 purchase, and all 105 units from the October 26 purchase. Using the specific identification method, calculate the References a) Cost of Goods Sold using Specific Identification Available for Sale Cost of Goods Sold Ending Inventory Units Unit Units COGS Ending Date Activity Cost Sold Unit Cost Inventory Unit Cost Ending Units Inventory Beginning Inventory 205 $ 10.20 205 $ 10 20 $ Cost 2,091 Jan. 1 $ 10.20 Purchase 300 $ 15.20 45 $ 15.20 684 Mar 14 255 15.20 July 30 Purchase 400 5 20.20 $ 20.20 1,515 3,876 325 $ 20 20 Purchase 105 $ 25.20 105 25.20 2,646 6,565 Oct. 26 0 $ 25.20 1,010 430 3 6,936 580 S 10,441 b) Gross Margin using Specific Identification Sales Cost of goods sold (6,936) Less Equals Gross margin O FLATONIN