Laker Company resported the following January Purchases and sales datat for its only product

Date	Activies	Units acquired at Cost	Units Sold at Retail
Jan 1	Begining Inventory	140 units @ $6.00 = $840
Jan 10	Sales		100 Units @ $15
Jan 20	Purchase	60 units @ $5.00 = 300
Jan 25	Sales		80 units @ $15
Jan 30	Purchases	180 units @ $4.50 = 810
	Total	380 units $1950	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 amount to cents.) For specific identification, ending inventory consist of 200 units, where 180 are from the January 30 purchase, 5 are from the January 20 purchase, and 15 are from beginning inventory.