From the following, calculate the cost of ending inventory and cost of goods sold for the FIFO method, ending inventory is $53$ units.

Note: Round your answers to the nearest cent.

Beginning inventory and purchases Units Unit cost

January $14$ $ $3\mathrm{.}40$

April $10113\mathrm{.}90$

May $15114\mathrm{.}40$

July $22164\mathrm{.}65$

August $19175\mathrm{.}40$

September $30215\mathrm{.}60$

November $10315\mathrm{.}80$

December $15176\mathrm{.}20$