Kirtland Corporation uses a periodic inventory system. At the end of the annual accounting period, December 31, 2015, the accounting records for the most popular item in inventory showed the following:

TransactionsUnitsUnit Cost  Beginning inventory, January 1, 2015380   $3.00      Transactions during 2015:    a. Purchase, January 30280   3.20      b. Purchase, May 1440   4.00      c. Sale ($5 each)(140)     d. Sale ($5 each)(680)   

Compute the dollar amount of ending inventory and cost of goods sold at December 31, 2015 under Average cost, First-in, first-out, Last-in, first-out, Specific identification of the inventory costing methods. Specific identification: assuming that the first sale was selected two-fifths from the beginning inventory and three-fifths from the purchase of January 30, 2015. Assume that the second sale was selected from the remainder of the beginning inventory, with the balance from the purchase of May 1, 2015. (Do not round intermediate calculations. Round "Average Cost and Specific Identification" to 2 decimal places.)

Need help figuring out the specific identification for ending inventory and cost of goods sold.