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. Units Unit Price Total Cost October 1, 20-1 Beginning inventory 430 $19.50 $8,385 October 18 1st purchase 520 20.00 10,400 November 25 2nd purchase 210 21.00 4,410 January 12, 20-2 3rd purchase 320 22.50 7,200 March 17 4th purchase 880 23.50 20,680 June 2 5th purchase 770 24.00 18,480 August 21 6th purchase 200 25.00 5,000 September 27 7th purchase 690 26.00 17,940 4,020 $92,495 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 1st purchase 200 are from January 12, 20-2 3rd purchase 100 are from March 17 400 are from June 2 4th purchase 5th purchase 200 are from August 21 6th purchase 300 are from September 27 7th purchase