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Required information Use the following information for the Exercises 8-10 below. (Algo) [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 285 units @ $13.40 = $ 3,819 250 units @ $43.40 470 units @ $18.40 8,648 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 400 units @ $43.40 485 units @ $23.40 11,349 460 units @ $43.40 185 units @ $28.40 1,425 units 5,254 $29,070 1,110 units Exercise 5-9 (Algo) Specific identification LO P1 Hemming uses a periodic inventory system. Ending inventory consists of 45 units from the March 14 purchase, 85 units from the July 30 purchase, and all 185 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 Date Activity # of units Cost Per Unit # of units sold Cost Per Unit COGS Ending Inventory Units Cost Per Unit Ending Inventory Cost Jan. 1 285 $ 13.40 $ 13.40 $ 0 $ 13.40 $ 0 Beginning Inventory Purchase Purchase 470 $ 18.40 $ 18.40 0 $ 18.40 Mar. 14 July 30 Oct. 26 0 485 $ 23.40 $ 23.40 0 $ 23.40 0 Purchase $ 28.40 $ 28.40 0 $ 28.40 0 185 1,425 0 $ 0 0 $ 0 b) Gross Margin using Specific Identification Less: Equals