Cortez Company sells chairs that are used at computer stations. Its beginning

inventory of chairs was $150$ units at $$44$ per unit. During the year, Cortez made two

batch purchases of this chair. The first was a $285-$unit purchase at $$49$ per unit; the

second was a $375-$unit purchase at $$51$ per unit. During the period, it sold $465$

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.