Question $3$ of $22$

$-15$

Swifty Corporation began operations on December $1,2022.$ The only inventory transaction in $2022$ was the purchase of inventory on December $10,2022,$ at a cost of $$23$ per unit. None of this inventory was sold in $2022.$ Relevant information for fiscal $2023$ is as follows:

Ending inventory units:

Dec. $31,2022$

$120$

Dec. $31,2023,$ by purchase date

Dec. $2,2023$

$120$

July $20,2023$

$31,151$

During $2023,$ the following purchases and sales were made:

$\backslash$table$[[$Purchases$,$Sales,$],[$Mar$.,15,,320$ units at $$26,$Apr.,$10,200],[$July$,20,320$ units at $$27,$Aug.,$20,310],[$Sept$.,4,240$ units at $$29,$Nov.,$18,180],[$Dec$.,2,120$ units at $$32,$Dec.,$12,279]]$

The company uses the periodic inventory method.

$($a$1)$

Determine ending inventory under specific identification.

Ending inventory

$