Cortez Company sells chairs that are used at computer stations. Its beginning inventory of chairs was $220$ units at $$46$ per unit. During

the year, Cortez made two batch purchases of this chair. The first was a $275-$unit purchase at $$51$ per unit; the second was a $365-$unit

purchase at $$53$ per unit. During the period, it sold $525$ 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.$)$