xercise 6-6 Specific identification cost flow assumption LO2 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: Jan. 1 Beginning inventory 120 units @ $ 7.60 = $ 912.00 Jan. 10 Sold 70 units @ $ 16.10 = 1,127.00 Mar. 7 Purchased 360 units @ $ 6.90 = 2,484.00 Mar. 15 Sold 125 units @ $ 16.10 = 2,012.50 July 28 Purchased 610 units @ $ 6.70 = 4,087.00 Oct. 3 Purchased 560 units @ $ 6.60 = 3,696.00 Oct. 5 Sold 790 units @ $ 16.10 = 12,719.00 Assume that Car Armour specifically sold the following units: Jan. 10: 70 units from beginning inventory Mar. 15: 25 units from beginning inventory, and 100 units from the March 7 purchase Oct. 5: 290 units from the July 28 purchase, and 500 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.)