Car Armour sells car wash cleaners. Car Armour uses a perpetual inventory system and made purchases and sales of a particular product in 2020 as follows:

Jan.	1	Beginning inventory	110	units	@	$	7.20		=	$	792.00
Jan.	10	Sold	80	units	@	$	15.70		=		1,256.00
Mar.	7	Purchased	320	units	@	$	6.50		=		2,080.00
Mar.	15	Sold	130	units	@	$	15.70		=		2,041.00
July	28	Purchased	570	units	@	$	6.30		=		3,591.00
Oct.	3	Purchased	520	units	@	$	6.20		=		3,224.00
Oct.	5	Sold	710	units	@	$	15.70		=		11,147.00

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:	230	units from the July 28 purchase, and
		480	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.)