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

190

units

@ $7.80

=

$

1,482

Jan.

10

Sales

110

units

@$15.80

Jan.

20

Purchase

260

units

@ $6.80

=

1,768

Jan.

25

Sales

185

units

@$15.80

Jan.

30

Purchase

130

units

@ $5.80

=

754

Totals

580

units

$

4,004

295

units

Laker uses a periodic inventory system. For specific identification, ending inventory consists of 285 units, where 130 are from the January 30 purchase, 80 are from the January 20 purchase, and 75 are from beginning inventory. 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 your cost per unit to 3 decimal places.)