Car Armour sells car wash cleaners. Car Armour uses a perpetual inventory system and made purchases and sales of a particular product in $2023$ as follows:

Jan. $1$ Beginning inventory $110$ units @ $ $6\mathrm{.}90=$ $ $759\mathrm{.}00$

Jan. $10$ Sold $80$ units @ $ $15\mathrm{.}40=1,232\mathrm{.}00$

Mar. $7$ Purchased $290$ units @ $ $6\mathrm{.}20=1,798\mathrm{.}00$

Mar. $15$ Sold $130$ units @ $ $15\mathrm{.}40=2,002\mathrm{.}00$

July $28$ Purchased $540$ units @ $ $6\mathrm{.}00=3,240\mathrm{.}00$

Oct. $3$ Purchased $490$ units @ $ $5\mathrm{.}90=2,891\mathrm{.}00$

Oct. $5$ Sold $650$ units @ $ $15\mathrm{.}40=10,010\mathrm{.}00$

Assume that Car Armour specifically sold the following units:

Jan. $10$: $80$ units from beginning inventory

Mar. $15$: $20$ units from beginning inventory, and

$110$ units from the March $7$ purchase

Oct. $5$: $185$ units from the July $28$ purchase, and

$465$ units from the October $3$ purchase

Calculate cost to be assigned to ending inventory and cost of goods sold. $($Round your final answers to $2$ decimal places.$)$