Montoure Company uses a perpetual inventory system. It entered into the following calendar-year purchases and sales transactions Units Sold at Retail Units Acquired at Cost 620 units @ $45 per unit 310 units @ $42 per unit 120 units @ $30 per unit Date Activities Jan. 1 Beginning inventory Feb. 10 Purchase Mar. 13 Purchase Mar. 15 Sales Aug. 21 Purchase Sept. 5 Purchase Sept. 10 Sales 770 units @ $85 per unit 190 units @ $50 per unit 520 units @ $48 per unit 710 units @ $85 per unit 1,480 units Totals 1,760 units Compute the cost assigned to ending inventory using specific identification. For specific identification, units sold consist of 620 units from beginning inventory, 210 from the February 10 purchase, 120 from the March 13 purchase, 140 from the August 21 purchase, and 390 from the September 5 purchase. (Round your average cost per unit to 2 decimal places.) Specific Identification Cost of Goods Available for Sale Cost of Goods Sold Ending Inventory Cost per Cost per # of units Cost of Goods Available for Sale # of units sold Cost per unit Cost of Goods Sold # of units in ending inventory Ending Inventory unit unit Beginning inventory 620 $ 45.00 $ 27,000 0 $ 45.00 $ 0 Purchases: Feb 10 310 42.00 16,800 210 $ 42.00 8,820 100 $ 42.00 4,200 March 13 120 stats 30.00 0 $ 30.00 0 190 50.00 5,400 5,000 23,000 0 50.00 Aug 21 Sep 5 0 AA 520 $ 48.00 0 $ 48.00 0 Total 1,760 $ 77,200 210 $ 8,820 100 $ 4,200