Beginning Inventory and Purchases
Purchased	Units	Unit Cost	Total Cost
Beginning Inventory	70	$70	$4,900
1st Purchase	80	$73	$5,840
2nd Purchase	100	$76	$7,600
3rd Purchase	115	$78	$8,970
Units Available For Sale	365		$27,310
Ending Inventory
Units on Hand	165	Cost of Units on Hand	$
Units Sold	200	Cost of Goods Sold	$

Using the FIFO method and the information in this image, what is the Cost of Units on Hand and Cost of Goods Sold during this period?