Hora's Gifts reported the tollowing current$-$month data tor its only product. I he company uses a periodic inventory system, and its

ending inventory consists of $98$ units$-69$ units from the January $6$ purchase and $29$ units from the January $25$ purchase.

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Determine the cost assigned to ending inventory and to cost of goods sold for the following.

Note: Do not round intermediate calculations and round your answers to nearest whole dollar.