Trey Monson starts a merchandising business on December $1$ and enters into the following three inventory purchases. Monson uses a perpetual inventory system. Also, on December $15,$ Monson sells $15$ units for $$40$ each.

Purchases on December $7$

Purchases on December $14$

$10$ units@ $$26\mathrm{.}00$ cost

Purchases on December $21$

$20$ units $$32\mathrm{.}00$ cost

$15$ units $$34\mathrm{.}00$ cost

Of the units sold, $8$ are from the December $7$ purchase and $7$ are from the December $14$ purchase. Determine the costs assigned to ending inventory when costs are assigned based on specific identification.

$\backslash$table$[[$Specific Identification$],[,$Goods Available for Sale,Cost of Goods Sold,Ending Inventory$],[,$# of units,$\backslash$table$[[$Cost per$],[$unit$]],\backslash$table$[[$Cost of Good$],[$Available for$],[$Sale$]],,\backslash$table$[[$# of$],[$units$],[$sold$]],\backslash$table$[[$Cost$],[$per unit$]],\backslash$table$[[$Cost of$],[$Goods Sold$]],\backslash$table$[[$# of units$],[$in ending$],[$inventory$]],$Cos,$\backslash$table$[[$st per$],[$unit$]],,\backslash$table$[[$ing$],[$ing$]]],[$Purchases$],[$December $7,,,$$$,0,,$$$0\mathrm{.}00,$$$,,$$$,000,$$$,0],[$December $14,,,,0,,000,0,,,000,,0],[$December $21,,,,0,,$i$.,,,,000,,0],[$Total$,0,,$$$,0,0,,0,0,,,$$$,0]]$