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 show Units Unit Price Total Cost October 1, 20-1 Beginning inventory 450 $19.00 $8,550 October 18 1st purchase 500 19.50 9,750 November 25 2nd purchase 220 20.50 4,510 January 12, 20-2 3rd purchase 340 22.00 7,480 March 17 4th purchase 910 23.00 20,930 June 2 5th purchase 790 23.50 18,565 August 21 6th purchase 200 24.00 4,800 September 27 7th purchase 660 25.00 16,500 4,070 $91,085 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 2 200 are from August 21 1st purchase 3rd purchase 4th purchase 5th purchase 6th purchase