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

Jan. Beginning inventory units @ $ $

Jan. Sold units @ $

Mar. Purchased units @ $

Mar. Sold units @ $

July Purchased units @ $

Oct. Purchased units @ $

Oct. Sold units @ $

Assume that Car Armour specifically sold the following units:

Jan. : units from beginning inventory

Mar. : units from beginning inventory, and

units from the March purchase

Oct. : units from the July purchase, and

units from the October purchase

Calculate cost to be assigned to ending inventory and cost of goods sold. Round your final answers to decimal places.