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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	285	units	@ $13.40	=	$ 3,819
January 10	Sales						250	units	@ $43.40
March 14	Purchase	470	units	@ $18.40	=	8,648
March 15	Sales						400	units	@ $43.40
July 30	Purchase	485	units	@ $23.40	=	11,349
October 5	Sales						460	units	@ $43.40
October 26	Purchase	185	units	@ $28.40	=	5,254
	Totals	1,425	units			$ 29,070	1,110	units

Ending inventory consists of 45 units from the March 14 purchase, 85 units from the July 30 purchase, and all 185 units from the October 26 purchase. Using the specific identification method, calculate the following.