Montoure Company uses a perpetual inventory system. It entered into the following calendar-year purchases and sales transactions.

Date	Activities	Units Acquired at Cost			Units Sold at Retail
January 1	Beginning inventory	630	units	@ $50 per unit
February 10	Purchase	370	units	@ $46 per unit
March 13	Purchase	100	units	@ $34 per unit
March 15	Sales				740	units	@ $75 per unit
August 21	Purchase	160	units	@ $55 per unit
September 5	Purchase	520	units	@ $51 per unit
September 10	Sales				680	units	@ $75 per unit
	Totals	1,780	units		1,420	units

• Specific Id

Compute the cost assigned to ending inventory using specific identification. (For specific identification, units sold consist of 630 units from beginning inventory, 270 from the February 10 purchase, 100 from the March 13 purchase, 110 from the August 21 purchase, and 310 from the September 5 purchase.)

Specific Identification
Date	Goods Available for Sale			Cost of Goods Sold			Ending Inventory
	# of units	Cost per unit	Cost of Goods Available for Sale	# of units sold	Cost per unit	Cost of Goods Sold	# of units in ending inventory	Cost per unit	Ending Inventory
January 1			$0		$0.00	$0		0.00	0
February 10			0		0.00	0		0.00	0
March 13			0		0.00	0		0.00	0
August 21			0		0.00	0		0.00	0
September 5			0					0.00	0
Total	0		$0	0		$0	0		$0