From the data above, calculate the COGS and ending inventory based on each of the following cost formulas. Assume that perpetual inventory records are kept. Calculate unit cost to the nearest cent and ending inventory to the nearest dollar.

1. Find FIFO, first in first out

8 Some of the information found on a detailed inventory card for Humber brands Ltd. for July is as follows: \begin{tabular}{|l|r|l|l|r|r|} \hline 9 & & & & \\ \hline 10 & \multicolumn{1}{l|}{ Date } & Received & Unit Cost & Units sold \\ \hline 11 & July & \#Units & $ & # & \\ \hline 12 & & & & \\ \hline 13 & Opening & 1 & 1150 & $2.90 & \\ \hline 14 & 4 & 1050 & $3.00 & \\ \hline 15 & 7 & & & \\ \hline 16 & 10 & 700 & $3.20 & 700 \\ \hline 17 & 14 & & & \\ \hline 18 & 18 & 1000 & $3.30 & 300 \\ \hline 19 & 20 & & & 1100 \\ \hline 20 & 23 & 1300 & $3.40 & 900 \\ \hline 21 & 26 & & & \\ \hline 22 & 28 & 1700 & $3.60 & 1300 \\ \hline 23 & 31 & & & & \\ \hline \end{tabular}