Cortez Company sells chairs that are used at computer stations. Its beginning inventory of chairs was $180$ units at

$$45$ per unit. During the year, Cortez made two batch purchases of this chair. The first was a $250-$unit purchase at

$$50$ per unit; the second was a $355-$unit purchase at $$52$ per unit. During the period, it sold $490$ 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.