e. Compute the cost of ending inventory using the Specific Identification method For specific identification, the March 9 sale consisted of 80 units from beginning inventory and 340 units from the March 5 purchase; the March 29 sale consisted of 40 units from the March 16 purchase and 120 units from the March 25 purchase. Date Activities Units Sold Cost Beginning 1-Mar inventory 100 50 5-Mar Purchase 400 55 9-Mar Sales 420 16-Mar Purchase 120 60