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	@	$	7.80		=	$	858.00
Jan.	10	Sold	80	units	@	$	16.30		=		1,304.00
Mar.	7	Purchased	380	units	@	$	7.10		=		2,698.00
Mar.	15	Sold	130	units	@	$	16.30		=		2,119.00
July	28	Purchased	630	units	@	$	6.90		=		4,347.00
Oct.	3	Purchased	580	units	@	$	6.80		=		3,944.00
Oct.	5	Sold	830	units	@	$	16.30		=		13,529.00

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:	320	units from the July 28 purchase, and
		510	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.)