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	10 units @ $26.00 cost
Purchases on December 14	20 units @ $32.00 cost
Purchases on December 21	15 units @ $34.00 cost

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