Exercise $6-6$ Specitic identitication cost flow assumption LU$2$

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:

Assume that Car Armour specifically sold the following units:

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