Date activities units acquired at cost units sold at retail jan. 1 beginning inventory 140 units @ $ 6.00 = $ 840 jan. 10 sales 100 units @ $ 15 jan. 20 purchase 60 units @ $ 5.00 = 300 jan. 25 sales 80 units @ $ 15 jan. 30 purchase 180 units @ $ 4.50 = 810 totals 380 units $ 1,950 180 units exercise 5-5a periodic: inventory costing lo p3 required: the company uses a periodic inventory system. for specific identification, ending inventory consists of 200 units, where 180 are from the january 30 purchase, 5 are from the january 20 purchase, and 15 are from beginning inventory. determine the cost assigned to ending inventory and to cost of goods sold using (a) specific identification, (b) weighted average, (c) fifo, and (d) lifo.