Jasper & Williams made purchases of a particular product in the current year as follows: Jan. 1 Beginning inventory Mar. 7 Purchased July 28 Purchased Oct. 3 Purchased $ 252 120 units 210 units 420 units 60 units 810 units @ $2.10 @ $2.20 @ $2.40 @ $2.45 462 1,008 147 Totals $ 1,869 Assume that the specific identification method is used to assign costs to cost of goods solde inventory were specifically identified as follows. 98 units from beginning inventory 19 units from the March 7 purchase, and 40 units from the July 28 purchase