Laker Company reported the following January purchases and sales data for its only product. Exercise Perpetual: Inventory Date Activities Jan. 1 Jan 10 Beginning inventory.... Sales Units Acquired at Cost 140 units $6.00 $ 840 costing methods Units Sold at Retail P1 100 units $15 Jan, 20 Purchase 60 units $5.00- 300 Jan. 25 Sales 80 units $15 Jan 30 Purchase Totals. 180 units $4.50- 380 units 810 $1,950 180 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 180 units from the January 30 purchase, 5 units from the January 20 purchase, and 15 units from beginning inventory.