Specific Identification, FIFO, LIFO, and Weighted$-$Average

Swing Company's beginning inventory and purchases during the fiscal year ended September $30,20-2,$ were as shown.

Use the following information for the specific identification method.

There are $1,300$ units of inventory on hand on September $30,20-2.$ Of these $1,300$ units:

$100$ are from October $18,20-1$

$200$ are from January $12,20-2$

$100$ are from March $17$

$400$ are from June $2$

$1$st purchase

$3$rd purchase

$4$ th purchase

$5$th purchase