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 follows:

UnitsUnit PriceTotal CostOctober 1, 20-1Beginning inventory440$20.5$9,020October 181st purchase5402111,340November 252nd purchase210224,620January 12, 20-23rd purchase35022.57,875March 174th purchase90023.521,150June 25th purchase7702418,480August 216th purchase20024.54,900September 277th purchase69025.517,5954,100$94,980

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, 20-11st purchase200 are from January 12, 20-23rd purchase100 are from March 174th purchase400 are from June 25th purchase200 are from August 216th purchase300 are from September 277th purchase