Exercise 5-9A Effect of cost flow on ending inventory: intermittent sales and purchases LO 5-1 The Hat Store had the following series of transactions for Year 2: Date Jan. 1 Mar. 15 May 30 Aug. 10 Nov. 20 Transaction Beginning inventory Purchased Sold Purchased Sold Description 25 units @ $19.50 175 units @ $23.50 180 units @ $38.75 325 units $24.50 325 units @ $38.75 Required a. Determine the quantity and dollar amount of inventory at the end of the year, assuming The Hat Store uses the FIFO cost flow assumption and keeps perpetual records. (Round your answers to 2 decimal places.) Ending inventory: units