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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 $$35$ each.

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.