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 Jan. 10 Sold Mar. 7 Purchased Mar. 15 Sold July 28 Purchased Oct. 3 Purchased Oct. 5 Sold 130 units @ $ 8.00 = $ 1,040.00 = = 60 units @ $16.50 = 400 units @ $ 7.30 120 units @ $16.50 650 units @ $ 7.10 600 units @ $ 7.00 = 870 units @ $16.50 990.00 2,920.00 1,980.00 = 4,615.00 4,200.00 = 14,355.00 Assume that Car Armour specifically sold the following units: Jan. 10: Mar. 15: Oct. 60 units from beginning inventory 30 units from beginning inventory, and 90 units from the March 7 purchase 5: 350 units from the July 28 purchase, and 520 units from the October 3 purchase h Calculate cost to be assigned to ending inventory and cost of goods sold. (Round your final answers to 2 decimal places.)