A company has the following inventory information and uses the periodic system: The company uses the weighted - average method of inventory costing. What is the cost of goods sold and the ending merchandise inventory? (Round unit costs and total costs to two decimal places) A. COGS $163.90; Merchandise Inventory $149.00 B. COGS $78.10; Merchandise Inventory $71.00 C. COGS $71.00; Merchandise Inventory $78.10 D. COGS $149.00 : Merchandise Inventory $163.90