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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	235	units	@ $11.40	=	$ 2,679
January 10	Sales						170	units	@ $41.40
March 14	Purchase	360	units	@ $16.40	=	5,904
March 15	Sales						290	units	@ $41.40
July 30	Purchase	435	units	@ $21.40	=	9,309
October 5	Sales						410	units	@ $41.40
October 26	Purchase	135	units	@ $26.40	=	3,564
	Totals	1,165	units			$ 21,456	870	units

Ending inventory consists of 65 units from the March 14 purchase, 95 units from the July 30 purchase, and all 135 units from the October 26 purchase. Using the specific identification method, calculate the following.