Calculate ending inventory and cost of goods sold at March 31, using the specific identification method. Date Transactions Units Unit Cost Total Cost March 1 Beginning inventory 20 $ 250 $ 5,000 March 5 Sale ($400 each) 15 March 9 Purchase 10 270 2,700 March 17 Sale ($450 each) 8 March 22 Purchase 10 280 2,800 March 27 Sale ($475 each) 12 March 30 Purchase 9 300 2,700 $ 13,200

the information regarding the sales was missing, so I looked for similar questions:

The March 5 sale consists of bikes from beginning inventory, the March 17 sale consists of bikes from the March 9 purchase, and the March 27 sale consists of four bikes from beginning inventory and eight bikes from the March 22 purchase.

Date Transactions Units Unit Cost Total Cost

March 1 Beginning inventory 20 $ 250 $ 5,000

March 5 Sale ($400 each) 15

March 9 Purchase 10 270 2,700

March 17 Sale ($450 each) 8

March 22 Purchase 10 280 2,800

March 27 Sale ($475 each) 12

March 30 Purchase 9 300 2,700 $ 13,200

Cost of good sold under specific identification:

March 5 sale = $250 x 15 = $3,750

March 17 sale = 8 x $270 = $2,160

March 27 sale = 12 x $280 = $3,360

total COGS = $9,270

Ending inventory = $13,200 - $9,270 = $3,930

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