Brian Lee, Coronado & Lee Fabricators' purchasing manager, has just completed the companys inventory purchases budget.

		January		February		March		Quarter
Budgeted unit sales		20,000		30,000		32,000		82,000
Budgeted ending inventory		9,000		9,600		9,900		9,900
Budgeted unit cost		22.40		22.40		22.40		22.40

Prepare Coronado & Lee's ending inventory and cost of goods sold budget for the first quarter.

Ending inventory		$enter the ending inventory in dollars
Cost of goods sold		$enter the cost of goods sold in dollars