Pina Colada Corporation began operations on December 1, 2019. The only inventory transaction in 2019 was the purchase of inventory on December 10, 2019, at a cost of $20 per unit. None of this inventory was sold in 2019. Relevant information for fiscal 2020 is as follows: Ending inventory units:

	December 31, 2019					150
	December 31, 2020, by purchase date
		Dec. 2, 2020		150
		July 20, 2020		31		181

During 2020, the following purchases and sales were made:

Purchases					Sales
Mar.	15		360 units at $25		Apr.		10		210
July	20		360 units at $27		Aug.		20		280
Sept.	4		230 units at $29		Nov.		18		190
Dec.	2		150 units at $31		Dec.		12		389

The company uses the periodic inventory method.

(a1)

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Determine ending inventory under specific identification.

Ending inventory

$enter Ending inventory in dollars