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Hemming Company reported the following current$-$year purchases and sales for its only product.

Ending inventory consists 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

$\backslash$table$[[$a$)$ Cost of Goods Sold using Specific Identification$],[$Date$,$Available for Sale,Cost of Goods Solld,Ending linventory$],[$Activity$,$# of units,$\backslash$table$[[$Cost Per$],[$Unit$]],\backslash$table$[[\frac{4}{\text{\#}}$ of units$],[$sold$]],\backslash$table$[[$Cost Per$],[$Unit$]],\backslash$table$[[$Cost of$],[$Goods Sold$]],\backslash$table$[[$Ending$],[$Inventory$],[$Units$]],$Cost Per Unit,$\backslash$table$[[$Ending lnventory$],[$Cost$]]],[$January $1,$Beginning Inventory,$\sqrt[\phantom{2}]{210},,,,$$$,0\mathrm{.}00,3,0,,5,0,00,$$$,0],[$March $14,$Purchase,$\backslash$table$[[13]],,,,$$$,0\mathrm{.}00,,0,,$$$,0\mathrm{.}00,,0],[$July $30,$Purchase $1717,4,,,,$$$,0\mathrm{.}00,,0,,5,0\mathrm{.}00,,0],[$October $26,$Purchase $1),\backslash$table$[[1],[10]],,,,$$$,0\mathrm{.}00,].,0,,5,0\mathrm{.}00,,0],[,,,,,170,,,$$$,$a$,,,,5,0],[$b$)$ Gross Profit using Specific Identification,$],[,,$DO$,,,,,,,,,,,,],[\{$

$\backslash$table$[[$Less:$],[$Equals:$]]\},],[]]$