You are provided with the following information for Tamarisk, Inc. Tamarisk, Inc. uses the periodic system of accounting for its inventory transactions.

March		1		Beginning inventory 2,075 liters at a cost of 60¢ per liter.
March		3		Purchased 2,430 liters at a cost of 65¢ per liter.
March		5		Sold 2,285 liters for $1.10 per liter.
March		10		Purchased 3,860 liters at a cost of 72¢ per liter.
March		20		Purchased 2,475 liters at a cost of 80¢ per liter.
March		30		Sold 5,180 liters for $1.35 per liter.

(1)	Specific identification method assuming:
	(i)	The March 5 sale consisted of 1,000 liters from the March 1 beginning inventory and 1,285 liters from the March 3 purchase; and
	(ii)	The March 30 sale consisted of the following number of units sold from beginning inventory and each purchase: 425 liters from March 1; 565liters from March 3; 2,900 liters from March 10; 1,290 liters from March 20.