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Required information [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 Units Acquired at Cost 235 units @ $11.40 360 units @ $16.40 2,679 170 units @ $41.40 5,964 Date Activities Jan. 1 Beginning inventory Jan. 10 Sales Mar. 14 Purchase Mar.15 Sales July 30 Purchase Oct. 5 Sales Oct.26 Purchase Totals 290 units @ $41.40 435 units @ $21.40 9,309 410 units @ $41.40 135 units @ $26.40 1,165 units 3,564 $21,456 870 units Required: Hemming uses a perpetual inventory system Assume that ending inventory is made up of 65 units from the March 14 purchase, 95 units from the July 30 purchase, and all 135 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 Date Activity Units Unit Cost Units Sold Unit Cost Ending Inventory Ending Ending Inventory Unit Cost Inventory Units Cost COGS Jan 1 Mar 14 July 30 Oct 26 Beginning Inventory Purchase Purchase Purchase 235 360 435 135 1.165 b) Gross Margin using Specific Identification Less Equals