$[$The following information applies to the questions displayed below.$]$

Hemming Company reported the following current$-$year purchases and sales for its only product.

Date Activities Units Acquired at Cost Units Sold at Retail

January $1$ Beginning inventory $265$ units @ $$12\mathrm{.}60=$ $ $3,339$

January $10$ Sales $225$ units @ $$42\mathrm{.}60$

March $14$ Purchase $430$ units @ $$17\mathrm{.}60=7,568$

March $15$ Sales $370$ units @ $$42\mathrm{.}60$

July $30$ Purchase $465$ units @ $$22\mathrm{.}60=10,509$

October $5$ Sales $440$ units @ $$42\mathrm{.}60$

October $26$ Purchase $165$ units @ $$27\mathrm{.}60=4,554$

Totals $1,325$ units $ $25,9701,035$ units

Ending inventory consists of $55$ units from the March $14$ purchase, $70$ units from the July $30$ purchase, and all $165$ units from the October $26$ purchase. Using the specific identification method, calculate the following.