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 $120$ units @ $ $6\mathrm{.}80=$ $ $816\mathrm{.}00$

Jan. $10$ Sold $70$ units @ $ $15\mathrm{.}30=1,071\mathrm{.}00$

Mar. $7$ Purchased $280$ units @ $ $6\mathrm{.}10=1,708\mathrm{.}00$

Mar. $15$ Sold $125$ units @ $ $15\mathrm{.}30=1,912\mathrm{.}50$

July $28$ Purchased $530$ units @ $ $5\mathrm{.}90=3,127\mathrm{.}00$

Oct. $3$ Purchased $480$ units @ $ $5\mathrm{.}80=2,784\mathrm{.}00$

Oct. $5$ Sold $630$ units @ $ $15\mathrm{.}30=9,639\mathrm{.}00$

Assume that Car Armour specifically sold the following units:

Jan. $10$: $70$ units from beginning inventory

Mar. $15$: $25$ units from beginning inventory, and

$100$ units from the March $7$ purchase

Oct. $5$: $170$ units from the July $28$ purchase, and

$460$ 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.$)$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 $120$ units @ $ $6\mathrm{.}80=$ $ $816\mathrm{.}00$

Jan. $10$ Sold $70$ units @ $ $15\mathrm{.}30=1,071\mathrm{.}00$

Mar. $7$ Purchased $280$ units @ $ $6\mathrm{.}10=1,708\mathrm{.}00$

Mar. $15$ Sold $125$ units @ $ $15\mathrm{.}30=1,912\mathrm{.}50$

July $28$ Purchased $530$ units @ $ $5\mathrm{.}90=3,127\mathrm{.}00$

Oct. $3$ Purchased $480$ units @ $ $5\mathrm{.}80=2,784\mathrm{.}00$

Oct. $5$ Sold $630$ units @ $ $15\mathrm{.}30=9,639\mathrm{.}00$

Assume that Car Armour specifically sold the following units:

Jan. $10$: $70$ units from beginning inventory

Mar. $15$: $25$ units from beginning inventory, and

$100$ units from the March $7$ purchase

Oct. $5$: $170$ units from the July $28$ purchase, and

$460$ 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.$)$