Gale Company has the following inventory and purchases during the fiscal year ended December 31, 2020. Beginning Inventory Feb. 10 purchased Feb. 20 sold Mar. 13 purchased Sept. 5 purchased Oct. 10 sold 320 units @ $ 88/unit 235 units @ $ 92/unit 400 units @ $ 168/unit 257 units @ $ 86/unit 285 units @ $ 72/unit 540 units @ $ 168/unit Gale Company employs a perpetual inventory system. Required: 1. Calculate the dollar value of ending inventory and cost of goods sold using: (Round your intermediate calculati answers to 2 decimal places.) Ending Inventory Cost of Goods Sold a FIFO