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Trey Monson starts a merchandising business on December $1$ and enters into the following three inventory purchases. Monson uses a perpetual inventory system. Also, on December $15,$ Monson sells $15$ units for $$32$ each.

$\begin{array}{cc}\text{P}\text{u}\text{r}\text{c}\text{h}\text{a}\text{s}\text{e}\text{s}on\text{D}\text{e}\text{c}\text{e}\text{m}\text{b}\text{e}\text{r}7& 10\text{u}\text{n}\text{i}\text{t}\text{s}\text{@}\text{\$}18\mathrm{.}00cost\\ \text{P}\text{u}\text{r}\text{c}\text{h}\text{a}\text{s}\text{e}\text{s}on\text{D}\text{e}\text{c}\text{e}\text{m}\text{b}\text{e}\text{r}14& 20\text{u}\text{n}\text{i}\text{t}\text{s}\text{@}\text{\$}24\mathrm{.}00cost\\ \text{P}\text{u}\text{r}\text{c}\text{h}\text{a}\text{s}\text{e}\text{s}on\text{D}\text{e}\text{c}\text{e}\text{m}\text{b}\text{e}\text{r}21& 15\text{u}\text{n}\text{i}\text{t}\text{s}\text{@}\text{\$}26\mathrm{.}00cost\end{array}$

Of the units sold, $8$ are from the December $7$ purchase and $7$ are from the December $14$ purchase. Determine the costs assigned to ending inventory when costs are assigned based on specific identification.

$\backslash$table$[[$Specific Identification$],[,$Goods Available for Sale,Cost of Goods Sold,Ending Inventory$],[,$# of units,$\backslash$table$[[$Cost per$],[$unit$]],\backslash$table$[[$Cost of Goods$],[$Available for$],[$Sale$]],\backslash$table$[[$# of$],[$units$],[$sold$]],\backslash$table$[[$Cost$],[$per unit$]],\backslash$table$[[$Cost of$],[$Goods Sold$]],\backslash$table$[[$# of units$],[$in ending$],[$inventory$]],\backslash$table$[[$Cost per$],[$unit$]],\backslash$table$[[$Ending$],[$Inventory$]]],[$Purchases:$],[$December $7,,,$$$0,,$$$0\mathrm{.}00,$$$0,,$$$0\mathrm{.}00,$$$0],[$December $14,,,0,,0\mathrm{.}00,0,,0\mathrm{.}00,0],[$December $21,,,0,,,,,0\mathrm{.}00,0],[$Total$,0,,$$ $0,0,,$$ $0,0,,$$ $0]]$