Mercedes Brown starts a merchandising business on December 1 and enters into three inventory purchases: December 7 10 units @ $ 9 cost December 14 20 units @ $10 cost December 21 15 units @ $12 cost Brown sells 18 units for $35 each on December 15. Seven of the sold units are from the December 7 purchase and eleven are from the December 14 purchase and assume the periodic inventory system is used. Determine the costs assigned to ending inventory when costs are assigned based on specific identification and LIFO