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Laker Company reported the following January purchases and sales data for its only product. The Company uses a periodic inventory system. For specific identification, ending inventory consists of 200 units, where 180 are from the January 30 purchase, 5 are from the January 20 purchase, and 15 are from beginning inventory.

Date	Activities	Units Acquired at Cost						Units sold at Retail
January 1	Beginning inventory	140	units	@	$ 6.00	=	$ 840
January 10	Sales							100	units	@	$ 15
January 20	Purchase	60	units	@	$ 5.00	=	300
January 25	Sales							80	units	@	$ 15
January 30	Purchase	180	units	@	$ 4.50	=	810
	Totals	380	units				$ 1,950	180	units

Required:

Determine the cost assigned to ending inventory and to cost of goods sold using (a) specific identification, (b) weighted average, (c) FIFO, and (d) LIFO.