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 @ $ 6.90 = $ 759.00 Jan. 10 Sold 80 units @ $ 15.40 = 1,232.00 Mar. 7 Purchased 290 units @ $ 6.20 = 1,798.00 Mar. 15 Sold 130 units @ $ 15.40 = 2,002.00 July 28 Purchased 540 units @ $ 6.00 = 3,240.00 Oct. 3 Purchased 490 units @ $ 5.90 = 2,891.00 Oct. 5 Sold 650 units @ $ 15.40 = 10,010.00 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: 185 units from the July 28 purchase, and 465 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.)