$3.$ A U$.$S$.$ company$$s foreign subsidiary had the following amounts in stickles $()$ in $2022$:

Cost of goods sold $16,250,000$

Ending inventory $540,000$

Beginning inventory $440,000$

Purchases $16,350,000$

The average exchange rate during $2022$ was $$\mathrm{.}97=1.$ The beginning inventory was acquired when the exchange rate was $$1\mathrm{.}06=1.$ The ending inventory was acquired when the exchange rate was $$\mathrm{.}93=1.$ Purchases were acquired evenly throughout the year. Sales were made evenly throughout the year. The exchange rate at December $31,2022$ was $$\mathrm{.}94=1.$

Required:

a$.$ Assuming that the functional currency was the U$.$S$.$ dollar $($temporal$),$ at what amount should the foreign subsidiary$$s cost of goods sold have been reflected in the U$.$S$.$ dollar income statement?

b$.$ Assuming that the functional currency was the stickle $($current$),$ at what amount should the foreign subsidiary$$s cost of goods sold have been reflected in the U$.$S$.$ dollar income statement?