During the year, TRC Corporation has the following inventory transactions.

Date Transaction Number of Units Unit Cost Total Cost

January $1$ Beginning inventory $55$ $$47$ $$2,585$

April $7$ Purchase $135496,615$

July $16$ Purchase $2055210,660$

October $6$ Purchase $115536,095$

$510$ $$25,955$

For the entire year, the company sells $441$ units of inventory for $$65$ each.

Required:

$1-$a & b$.$ Using FIFO, calculate ending inventory and cost of goods sold.