Inventory valuation | Accounting

          Arlington Company uses a periodic inventory system. It entered   into the following purchases and sales transactions for March. Units sell for   $85 per unit. Inventory costs are calculated at the end of the month.     
             Units Sold cost   Date Activities   Units Sold Cost   1-Mar Beginning   inventory   100   50   5-Mar Purchase   400   55   9-Mar Sales     420     16-Mar Purchase   120   60   25-Mar Purchase   200   62   29-Mar Sales     160      
           For   specific identification, the March 9 sale consisted of 80 units from   beginning inventory and 340 units from the March 5 purchase; the March 29   sale consisted of 40 units from the March 16 purchase and 120 units from the   March 25 purchase.    

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