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The following information applies to the questions displayed below.) Hemming Co. reported the following current-year purchases and sales for its only product. Units Acquired at Cont 225 units e $11.00 - $ 2,475 Units sold at Retail 150 units @ $41.00 340 units e $16.00 - 5, 440 Date Activities Jan. 1 Beginning inventory Jan. 10 Sales Mar.14 Purchase Mar.15 Sales July 30 Purchase Oct. 5 Sales Oct.26 Purchase Totals 300 units $41.00 425 units @ $21.00 8,925 395 unita e $41.00 125 units @ $26.00 - 3,250 1,115 units $20,090 845 units Required: Hemming uses a perpetual inventory system. Assume that ending inventory is made up of 65 units from the March 14 purchase, 80 units from the July 30 purchase, and all 125 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 Cont of Goods Sold Units Ending Inventory Ending Ending Inventory Unit Cost Inventory Units Cost Data Activity Units Unit Cost COGS Sold Unit Cost + 225 Beginning Inventory Purchase Jan. Mar. 14 July 30 Oct. 26 Purchase Purchase 340 425 125 1,115 b) Gross Margin using Specific Identification Less: Equals