Laker Company reported the following January purchases and sales data for its only product. Date Activities Units Acquired at Cost Units sold at Retail Jan 1 Beginning inventory 140 units @ $6.00 = $840 Jan. 10 Sales 100 units @ $15.00 = $1,500 Jan 20 Purchase 60 units @ $5.00 = 300 Jan 25 Sales 80 units @ $15.00 = $1,200 Jan 30 Purchase 180 units @ $4.50 = 810 380 units $1.950 180 units $2,700 Laker uses a perpetual inventory system. Determine the cost assigned to cost of goods sold using specific identification, weighted average, FIFO, and LIFO. 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