Consider the following information for Maynor Company, which uses a periodic inventory system:

Transaction Units Unit Cost Total Cost

January 1 Beginning Inventory 25 $ 75 $ 1,875

March 28 Purchase 35 81 2,835

August 22 Purchase 50 85 4,250

October 14 Purchase 55 91 5,005

Goods Available for Sale 165 $ 13,965

The company sold 55 units on May 1 and 50 units on October 28.

Required: Calculate the company's ending inventory and cost of goods sold using the each of following inventory costing methods. (Round the per unit cost to two decimal places and then round your answer to the nearest whole dollar.)