Gale Company has the following inventory and purchases during the fiscal year ended December 31, 2023. Beginning Inventory Feb. 10 Durchased Feb. 20 sold Mar. 13 purchased Sept. 5 purchased Oct. 10 sold 285 units @$ 81/unit 200 units @$ 85/unit 365 units @$ 161/unit 285 units @$ 79/unit 250 units @$ 65/unit 505 units @$ 161/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 answers to 2 decimal places.)