A U.S. company's foreign subsidiary had the following amounts in stickles () in 2021: The average exchange rate during 2021 was $.95=1. The beginning inventory was acquired when the exchange rate was $1.15=1. The ending inventory was acquired when the exchange rate was $.94=1. Purchases were acquired evenly throughout the year. Sales were made evenly throughout the year. The exchange rate at December 31, 2021 was $.92=1. Required: a. Assuming that the functional currency was the U.S. dollar (temporal), at what amount should the foreign subsidiary's cost of goods sold have been reflected in the U.S. dollar income statement? b. Assuming that the functional currency was the stickle (current), at what amount should the foreign subsidiary's cost of goods sold have been reflected in the U.S. dollar income statement? Show your work