Flora's Gifts reported the following current-month data for its only product. The company uses a periodic inventory system, and its ending inventory consists of 86 units63 units from the January 6 purchase and 23 units from the January 25 purchase.

Jan.	1	Beginning inventory	200	units	@ $4.30	=	$	860.00
Jan.	6	Purchase	373	units	@ $4.10	=		1,529.30
Jan.	17	Purchase	605	units	@ $3.60	=		2,178.00
Jan.	25	Purchase	35	units	@ $3.30	=		115.50
		Totals	1,213	units			$	4,682.80

Determine the cost assigned to ending inventory and to cost of goods sold for the following. (Do not round intermediate calculations and round your answers to nearest whole dollar.)