Specific Identification, FIFO, LIFO, and Weighted$-$Average

Swing Company's beginning inventory and purchases during the fiscal year ended September $30,20-2,$ were as shown.

Units Unit Price Total Cost

October $1,20-1$ Beginning inventory $420$ $$20\mathrm{.}50$ $$8,610$

October $181$st purchase $51021\mathrm{.}0010,710$

November $252$nd purchase $21022\mathrm{.}004,620$

January $12,20-23$rd purchase $35023\mathrm{.}508,225$

March $174$th purchase $92025\mathrm{.}0023,000$

June $25$th purchase $82025\mathrm{.}5020,910$

August $216$th purchase $20026\mathrm{.}005,200$

September $277$th purchase $69027\mathrm{.}0018,630$

$4,120$ $$99,905$