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 78 units59 units from the January 6 purchase and 19 units from the January 25 purchase.

Jan.	1	Beginning inventory	180	units	@ $3.80	=	$	684.00
Jan.	6	Purchase	354	units	@ $3.30	=		1,168.20
Jan.	17	Purchase	585	units	@ $3.20	=		1,872.00
Jan.	25	Purchase	31	units	@ $2.90	=		89.90
		Totals	1,150	units			$	3,814.10

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.)