Cortez Company sells chairs that are used at computer stations. Its beginning inventory of chairs was $200$ units at $$47$ per unit. During the year, Cortez made two batch purchases of this chair. The first was a $280-$unit purchase at $$52$ per unit; the second was a $380-$unit purchase at $$54$ per unit. During the period, it sold $530$ chairs.

Required

Determine the amount of product costs that would be allocated to cost of goods sold and ending inventory, assuming that Cortez uses

a$.$ FIFO.

b$.$ LIFO.

c$.$ Weighted average.

Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.

$\backslash$table$[[,$FIFO,LIIFO,$\backslash$table$[[$Weighted$],[$Average$]]],[$Cost of goods sold,$$25,860,$$$26,760,$$$,25,860$