Pharoah has the following inventory data: Nov. 1 8 Inventory Purchase Purchase Purchase 37 units @ 57.40 each 149 units @ $8.00 each 74 units @ $7.80 each 112 units @ $8.20 each 17 25 A physical count of merchandise inventory on November 30 reveals that there are 124 units on hand Assuming that the specific identification method is used and thatending Inventory consists of 37 units from each of the three purchases and 13 units from the November 1 inventory cost of goods sold is 51972 $19.45 $1977 972331