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 $420$ $$19\mathrm{.}00$ $$7,980$

October $181$st purchase $50019\mathrm{.}509,750$

November $252$nd purchase $19020\mathrm{.}503,895$

January $12,20-23$rd purchase $34022\mathrm{.}007,480$

March $174$th purchase $92023\mathrm{.}5021,620$

June $25$th purchase $81024\mathrm{.}0019,440$

August $216$th purchase $20025\mathrm{.}005,000$

September $277$th purchase $70026\mathrm{.}0018,200$

$4,080$ $$93,365$

Use the following information for the specific identification method.

There are $1,300$ units of inventory on hand on September $30,20-2.$ Of these $1,300$ units:

$100$ are from October $18,20-11$st purchase

$200$ are from January $12,20-23$rd purchase

$100$ are from March $174$th purchase

$400$ are from June $25$th purchase

$200$ are from August $216$th purchase

$300$ are from September $277$th purchase

Required:

Calculate the total amount to be assigned to cost of goods sold for the fiscal year ended September $30,20-2,$ and ending inventory on September $30,20-2,$ under each of the following periodic inventory methods.