$\backslash$table$[[,,],[$Jan$.1$ Beginning inventory,$75$ units e$$12,00,$$ $900],[$Mar$.14$ Purchased,$259$ units $e$$$13\mathrm{.}00,3,250],[$July $39$ Purchased,$500$ units $0$$$14\mathrm{.}00,7,000],[$Units available for sale,$825$ units,$],[$Cost of goods available for sale,,$ $11,150]]$

Urban Glam Cosmetics made sales on the following dates at a selling price of $$35$ per unit:

$\backslash$table$[[,,],[$Jan$.,78,$units$],[$Mar$.,189,$units$],[$Oct$.,450,$units$],[$Totals$,790,$units$],[,,]]$

Required:

The business uses a perpetual inventory system.

Determine the costs that should be assigned to the ending inventory and to goods sold under the following methods. $($Do not round intermediate calculations. Round your final answers to $2$ decimal places.$)$

$\backslash$table$[[,,\backslash$table$[[$Ending$],[$Inventory$]],\backslash$table$[[$Cost of Goods$],[$Sold$]],],[$a$.,$FIFO,$$1,750,00,$$$1,9,400,00$