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

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

Ending inventary consists of $45$ units from the Morch $14$ purchase, $75$ units from the July $30$ purchase, and all $105$ units from the October $26$ purchase. Using the specific Identification method, calculate the following.

a$)$ Cost of Goods Sold using Specific Identification