Exercise $6-6$ Specific identification cost flow assumption LO$2$

Car Armour sells car wash cleaners. Car Armour uses a perpetual Inventory system and made purchases and sales of a particular product in $2023$ as follows:

$\backslash$table$[[$Jan$.,1$ Beginning inventory,$130$ units @$$7\mathrm{.}10=$$$,923\mathrm{.}00],[$Jan$.10$ Sold,$60$ units $$15\mathrm{.}60=,936\mathrm{.}00,],[$Mar$.7$ Purchased,$310$ units $$6\mathrm{.}40=1,984\mathrm{.}00,,],[$Mar$.15$ Sold,$120$ units $$15\mathrm{.}60=1,872\mathrm{.}00,,],[$July $28$ Purchased,$560$ units $$6\mathrm{.}20=3,472\mathrm{.}00,,],[$Oct$.3$ Purchased,$510$ units $$6\mathrm{.}10=3,111\mathrm{.}00,,],[$Oct$.5$ Sold,$690$ units $$15\mathrm{.}60=10,764\mathrm{.}00,,]]$

Assume that Car Armour specifically sold the following units:

Jan. $10$: $60$ units from beginning inventory

Mar. $15$: $30$ units from beginning inventory, and

$90$ units from the March $7$ purchase

$0$ct$.5$: $215$ units from the July $28$ purchase, and

$475$ units from the October $3$ purchase

Calculate cost to be assigned to ending inventory and cost of goods sold. $($Round your final answers to $2$ decimal places.$)$

$\backslash$table$[[$Ending inventory,$],[$Cost of goods sold,$]]$