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Required Informetlon Use the following information for the Exercises below The following Information applies to the questions displayed below.j Hemming Co. reported the following current-year purchases and sales for Its only product. Activities Units Acquired at Cost Date Jan. 1 Beginning inventory Jan. 18 Sales Mar.14 Purchase Mar. 15 Sales July 38 Purchase Oct. 5 Sales Oct. 26 Purchase 288 units$18 -2,88 358 units$155,258 458 units$28 9,88 ee units @ $25 2.5ee Units Sold at Retail 158 units $48 388 units $48 430 units $40 Totals 1.180 units $18,758 88 units Exercise 5-8 Specific identification LO P1 Required Hemming uses a perpetual Inventory system. Assume that ending Inventory is made up of 45 units from the March 14 purchase, 75 units from the July 30 purchase, and all 100 units from the October 26 purchase. Using the specific Identification method, calculate the following a) Cost of Goods Sold using Specific Identification Available for Sale Cost of Goods Sold Ending Inventory Ending Ending Unit Units Sold Activity Units Unit Cost COGS Inventory Unit Cost Inventory Units ate Beginning Inventory 200 10.00 350 5 15.00 450 20.00 100 S 25.00 150 10.00 1,500 300 S 15.00 430 20.00 50 S 10.00S 50 5 15.00 20 20.00 500 750 400 4,500 Mar. 14 Purchase July 30Purchase Oct. 26Purchase 8,600 0S 25.00 05 25.00 1,100 880 5 14,600 120 1,650 b) Gross Margin using Specific Identification 535,200 14,075 521,125 Less: Cost of goods sold Equals: Gross margin