Gale Company has the following inventory and purchases during the fiscal year ended December 31, 2020.

Beginning Inventory				360	units	@	$	74/unit
Feb.	10	purchased		275	units	@	$	78/unit
Feb.	20	sold		440	units	@	$	154/unit
Mar.	13	purchased		225	units	@	$	72/unit
Sept.	5	purchased		325	units	@	$	58/unit
Oct.	10	sold		580	units	@	$	154/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 calculations and final answers to 2 decimal places.)