Dave's Donuts has the following data available for inventory, purchases, and sales for a recent year:

Date	Activity	Units	Purchase per (per unit)	Sales price (per unit)
Jan. 1	Beginning inventory	13,000	$75
Jan. 22	Purchase	8,500	$77
Apr. 21	Sale	15,000		$148
Apr. 27	Purchase	9,250	$79
Aug. 15	Sale	9,000		$148
Oct. 1	Purchase	11,250	$78.50
Nov. 19	Sale	8,650		$148

Compute cost of goods sold and the cost of ending inventory on December 31 assuming the company uses a perpetual inventory system and the FIFO cost flow assumption.