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Required information Use the following information for the Exercises below The following information applies to the questions displayed below. Hemming Co. reported the following current-year purchases and sales for its only product. Units Sold at Retail Date Activities Units Acquired at Cost Beginning ientory Jan. 1 Jan.10 Sales Mar.14 Purchase Mar.15 Sales 200 units =$ 2,000 $10 150 units $40 350 units 5,250 $15= 300 units $40 450 units 20 uly3 Purchase Oct. 5 Sales Oct. 26 Purchase 430 units $40 2,500 $18, 750 100 units $25= Totals 1,100 units 880 units Required Hemming uses a perpetual inventory system. Assume that ending inventory is made up of 45 units from the March 14 purchase, 75 units from the July 30 purchase, and all 100 units from the October 26 purchase. Using the specific identification method, calculate the following a) Cost of Goods Sold using Specific Identification Available for Sale Cost of Goods Sold Ending Inventory Ending Unit Cost COGS Inventory Unit Cost Inventory Units Ending Unit Cost Units Date Activity Units Cost 0.00S S 0.00 S 0.00 S 0.00 $0.00S $ 0.00 $ 0.00 S 0.00 Beginning Inventory an Mar. 14 Purchase July 30Purchase Oct. 26 Purchase 200 350 450 100 1,100 b) Gross Margin using Specific Identification Less Equals