A company made the following purchases during the year: 
On December 31,there were 28 units in ending inventory.These 28 units consisted of 2 from the January 10 purchase,3 from the March 15 purchase,4 from the April 25 purchase,11 from the July 30 purchase,and 8 from the October 10 purchase.Using specific identification,calculate the cost of the ending inventory.
Definitions:
Federal Anti-Kickback Law
Legislation in the United States that prohibits the exchange of anything of value in an attempt to induce or reward the referral of federal healthcare program business.
Medical Malpractice
The act of professional negligence by a healthcare provider where the treatment provided falls below the accepted standard of practice in the medical community and results in injury or death to the patient.
Medical Record
A comprehensive document containing a patient’s personal identification, health history, and details of medical care and treatments received.
Contractual Capacity
The legal ability of a person or entity to enter into a binding contract, having the mental and legal competency to do so.
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