Ayayai Company's inventory records show the following data for the month of September:

			Units			Unit Cost
Inventory,	September 1		90			$2.80
Purchases:	September 8		440			3.40
	September 18		300			3.70

A physical inventory on September 30 shows 140 units on hand. Calculate the value of ending inventory and cost of goods sold if the company uses FIFO inventory costing and a periodic inventory system.

Ending inventory		$enter a value of ending inventory in dollars
Cost of goods sold		$enter a cost of goods sold in dollars