From the following, calculate the cost of ending inventory and cost of goods sold for the FIFO method, ending inventory is 54 units. (Round your answers to the nearest cent.)

Beginning inventory and purchases	Units	Unit cost
January 1	5		$	3.50
April 10	10			4.00
May 15	12			4.50
July 22	15			4.75
August 19	18			5.50
September 30	20			5.70
November 10	32			5.90
December 15	16			6.30

Cost of ending inventory	$
Cost of goods sold	$