Sandras Purse Boutique has the following transactions related to its top-selling Gucci purse for the month of October. Sandra's Purse Boutique uses a periodic inventory system.

Date			Transactions	Units				Unit Cost				Total Cost
October	1		Beginning inventory		6			$	810				$	4,860
October	4		Sale		4
October	10		Purchase		5				820					4,100
October	13		Sale		3
October	20		Purchase		4				830					3,320
October	28		Sale		7
October	30		Purchase		7				840					5,880
													$	18,160

. Calculate ending inventory and cost of goods sold at October 31, using the specific identification method. The October 4 sale consists of purses from beginning inventory, the October 13 sale consists of one purse from beginning inventory and two purses from the October 10 purchase, and the October 28 sale consists of three purses from the October 10 purchase and four purses from the October 20 purchase.

Ending inventory Cost of goods sold