Acme has the following information about its inventory.

$\backslash$table$[[,$Units,Unit Cost,Balance$],[\backslash$table$[[$Beginning$],[$inventory$-$ May $1]],120,$$$3\mathrm{.}00,120$ units$],[$Purchase$-$ May $2,280,2\mathrm{.}80,400$ units$],[$Sold units $-$ May $15,300,,100$ units$],[$Purchase $-$ May $20,450,2\mathrm{.}20,550$ units$]]$

Using a perpetual inventory system, the costs to be assigned to the ending inventory and to goods sold using FIFO method are:

a$.$ Cost of ending inventory is $$1,236$ and Cost of Goods sold is $$898$

b$.$ Cost of ending inventory is $$898$ and Cost of Goods sold is $$1,236$

c$.$ Cost of ending inventory is $$864$ and Cost of Goods sold is $$1,270$

d$.$ Cost of ending inventory is $$1,270$ and Cost of Goods sold is $$864$