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: Units Unit Price Total Cost $7,605 20 10,600 4,410 7,875 23.5 20,915 24 19,920 4,900 17,085 $93,310 $19.5 October 1, 20-1 October 18 November 25 January 12, 20-2 March 17 June 2 August 21 September 27 Beginning inventory 1st purchase 2nd purchase 3rd purchase 4th purchase 5th purchase 6th purchase 7th purchase 390 530 210 350 890 830 200 670 4,070 21 22.5 24.5 25.5 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 21 300 are from September 27 1st purchase 3rd purchase 4th purchase 5th purchase 6th purchase 7th purchase