College Coasters is a San Diego$-$based merchandiser specializing in logo$-$adorned drink coasters. The company reported the

following balances in its unadjusted trial balance at December $1.$

The company buys coasters from one supplier. All amounts in Accounts Payable on December $1$ are owed to that supplier. The

inventory on December $1$ consisted of $1,000$ coasters, all of which were purchased in a batch on July $10$ at a unit cost of $$0\mathrm{.}40.$ College

Coasters records its inventory using perpetual inventory accounts and the FIFO cost flow method.

During December, the company entered into the following transactions. Some of these transactions are explained in greater detail

below.

a$.$ Purchased $500$ coasters on account from the regular supplier on $\frac{12}{1}$ at a unit cost of $$0\mathrm{.}42,$ with terms of $\frac{n}{60}.$

b$.$ Purchased $1,000$ coasters on account from the regular supplier on $\frac{12}{2}$ at a unit cost of $$0\mathrm{.}45,$ with terms of $\frac{n}{60}.$

c$.$ Sold $1,700$ coasters on account on $\frac{12}{3}$ at a unit price of $$1\mathrm{.}00.$

d$.$ Collected $$850$ from customers on account on $\frac{12}{4}.$

e$.$ Paid the supplier $$1,570$ cash on account on $\frac{12}{18}.$

f$.$ Paid employees $$500$ on $\frac{12}{23},$ of which $$260$ related to work done in November and $$240$ was for wages up to $2$

g$.$ Loaded $100$ coasters on a cargo ship on $12/31$ to be delivered the following week to a customer in Kona, Hawaii. The sale was made

FOB destination with terms of $\frac{n}{60}.$Required information

In October, Nicole eliminated all existing inventory of cosmetic items. The trouble of ordering and tracking each product

line had exceeded the profits earned. In December, a supplier asked her to sell a prepackaged spa kit. Feeling she could

manage a single product line, Nicole agreed. Nicole's Getaway Spa $($NGS$)$ would make monthly purchases from the

supplier at a cost that included production costs and a transportation charge. NGS would keep track of its new inventory

using a perpetual inventory system.

On December $31$ of last year, NGS had $20$ units at a total cost of $$5\mathrm{.}40$ per unit. Nicole purchased $30$ more units at $$7\mathrm{.}40$ in

February. In March, Nicole purchased $20$ units at $$9\mathrm{.}40$ per unit. In May, $60$ units were purchased at $$9\mathrm{.}20$ per unit. In

June, NGS sold $60$ units at a selling price of $$11\mathrm{.}40$ per unit and $50$ units at $$11\mathrm{.}60$ per unit.

Compute the Cost of Goods Available for Sale, Cost of Goods Sold, and Cost of Ending Inventory using the first$-$in$,$ first$-$out $($FIFO$)$

method. $($Round "Cost per Unit" to $2$ decimal places.$)$