ABC Co. has the following data related to an item of inventory:

Inventory, May 1	200 units @ $4.20
Purchase, May 7	710 units @ $4.40
Purchase, May 16	140 units @ $4.50
Inventory, May 31	270 units

A.	The value assigned to ending inventory if AUS uses LIFO is
B.	The value assigned to cost of goods sold if AUS uses FIFO is