Donald Martin, Swifty & Martin Fabricators' purchasing manager, has just completed the company's inventory purchases budget. January February March Quarter Budgeted unit sales 20,000 28,000 32,000 80,000 Budgeted ending inventory 8,400 9,600 10,500 10,500 Budgeted unit cost 22.40 22.40 22.40 22.40 Prepare Swifty & Martin's ending inventory and cost of goods sold budget for the first quarter. Ending inventory $ Cost of goods sold $ ta