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 October 1, 20-1 Beginning inventory October 18 1st purchase November 25 2nd purchase January 12, 20-23rd purchase March 17 4th purchase June 2 Sth purchase August 21 6th purchase September 27 7th purchase Units Unit Price Total Cost 400 $20.00 $8,000 500 20.50 10,250 200 21.50 4,300 300 23.00 6,900 900 24.50 22,050 800 25.00 20,000 200 26.00 5,200 700 27.00 18,900 4,000 $95,600 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, 20-1 200 are from January 12, 20-2 100 are from March 17 400 are from June 2 200 are from August 21 300 are from September 27 1st purchase 3rd purchase 4th purchase Sth purchase 6th purchase 7th 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 Sept