Trey Monson starts a merchandising business on December $1$ and enters into the following three inventory purchases. Also, on December $15,$ Monson sells $27$ units for $$20$ each.

Purchases on December $717$ units @ $$8\mathrm{.}00$ cost

Purchases on December $1434$ units @ $$12\mathrm{.}00$ cost

Purchases on December $2127$ units @ $$14\mathrm{.}00$ cost

Required:

Monson sells $27$ units for $$20$ each on December $15.$ Of the units sold, $14$ are from the December $7$ purchase and $13$ are from the December $14$ purchase. Monson uses a perpetual inventory system. Determine the costs assigned to the December $31$ ending inventory when costs are assigned based on specific identification.