Laker Company reported the following January purchases and sales data for its only product. entory Date Activities Units Acquired at Cost Units Sold at Retail 140 units @ $6.00 = $ 840 100 units@ $15 Jan. 10 Sales, Jan. 20 Purchase Jan. 25 Sales Jan. 30 Purchase 60 units @ $5.00 = 300 80 units e $15 180 units @ $4.50 = 8 10 $1,950 380 units 180 units Required The company uses a perpetual inventory system. Determine the cost assigned to ending inventory and to cost of goods sold using (a) specific identification, (b) weighted average, (c) FIFO, and (d) LIFO. (Round per unit costs and inventory amounts to cents.) For specific identification, ending inventory consists of 200 units, where 180 are from the January 30 purchase, 5 are from the January 20 purchase, and 15 are from beginning inventory