Cortez Company sells chairs that are used at computer stations. Its beginning inventory of chairs was $190$ units at $$47$ per unit. During

the year, Cortez made two batch purchases of this chair. The first was a $325-$unit purchase at $$52$ per unit; the second was a $355-$unit

purchase at $$54$ per unit. During the period, it sold $555$ 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.$)$