You work as an associate at a small soap store where the soaps are handmade in batches in the back by the owner. She doesn't keep records of inventory but she does label each soap with a date. She asked you to determine the COGS and the COGM in the month so she could reconcile for her accountant. In the back, you count 25 soaps labelled with dates prior to the current month and 45 soaps with current month dates. You check the invoicing system and can see that there were 315 soaps sold in the month. 30% of these soaps were the same scent profile as the older ones you saw on the shelves. If each soap costs $1.5 to make, what are the COGS and COGM