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 October 1, 20-1 Beginning inventory 410 $19.5 $7,995 October 18 1st purchase 520 20 10,400 November 25 2nd purchase 4,410 January 12, 20- 2 3rd purchase 22.5 7,425 March 17 4th purchase 900 23.5 21,150 June 2 5th purchase 18,720 August 21 6th purchase 5,000 September 27 7th purchase 690 17,940 4,040 $93,040 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 4th purchase 400 are from June 2 5th purchase 200 are from August 21 6th purchase 300 are from September 27 7th purchase