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

Trey Monson starts a merchandising business on December $1$ and enters into the following three inventory purchases. Monson uses a perpetual inventory system. Also, on December $15,$ Monson sells $15$ units for $$27$ each.

Purchases on December $7$

$10$ units @ $$13\mathrm{.}00$ cost

Purchases on December $14$

$20$ units @ $$19\mathrm{.}00$ cost

Purchases on December $21$

$15$ units $$21\mathrm{.}00$ cost

QS $5-14($Algo$)$ Perpetual: Inventory costing with specific identification LO P$1$

Of the units sold, $8$ are from the December $7$ purchase and $7$ are from the December $14$ purchase. Determine the costs assigned to ending inventory when costs are assigned based on specific identification.

$\backslash$table$[[$Specific Identification$],[,$Goods Available for Sale,Cost of Goods Sold,Ending Inventory$],[,$# of units,$\backslash$table$[[$Cost per$],[$unit$]],\backslash$table$[[$Cost of Goods$],[$Available for$],[$Sale$]],\backslash$table$[[$# of$],[$units$],[$sold$]],\backslash$table$[[$Cost$],[$per unit$]],\backslash$table$[[$Cost of$],[$Goods Sold$]],\backslash$table$[[$# of units$],[$in ending$],[$inventory$]],\backslash$table$[[$Cost per$],[$unit$]],\backslash$table$[[$Ending$],[$Inventory$]]],[$Purchases:$],[$December $7,8,$$$13\mathrm{.}00,104,8,$$$13\mathrm{.}00,104,2,$$$13\mathrm{.}00,$$