I need to complete the blue arrows, please help.

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Required Information [The following Information applies to the questions displayed below.] Hemming Co. reported the following current-year purchases and sales for its only product. Units sold at Retail Units Acquired at Cost 275 units @ $13.00 $ 3,575 238 units @ $43.99 458 units @ $18.00 8,188 Date Activities Jan. 1 Beginning inventory Jan. 18 Sales Mar. 14 Purchase Mar. 15 Sales July 38 Purchase Oct. 5 Sales Oct. 26 Purchase Totals 400 units @ $43.60 475 units @ $23.98 10,925 455 units @ 543.60 175 units @ $28.08 1,375 units 4,900 $27,500 1,085 units Required: Hemming uses a perpetual Inventory system. Assume that ending Inventory is made up of 45 units from the March 14 purchase. 70 units from the July 30 purchase, and all 175 units from the October 26 purchase. Using the specific identification method, calculate the following Cost of Goods Sold a) Cost of Goods Sold using Specific Identification Available for Sale Unit Date Activity Units Cost Units Sold Unit Cost COGS Ending Inventory Ending Ending Inventory | Unit Cost Inventory Units Cost 13.00 s 0 18.00 0 Jan. 1 S 13.00 0 S Beginning Inventory Purchase Purchase S118.00 Mar. 14 July 30 Oct 26 276 S 13.00 450 S 18.00 476 S 23.00 175 S 28.00 1.275 AG 0 Ooo 23.00 $ 23.00 $ 28,00 Purchase 0 S28100 0 5 0 b) Gross Margin using Specific Identification Eduals