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:

Assume that Car Armour specifically sold the following units:

Jan. $10$: $60$ units from beginning inventory

Mar. $15$: $30$ units from beginning inventory, and

$90$ units from the March $7$ purchase

Oct. $5$: $215$ units from the July $28$ purchase, and

$475$ 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.$)$