Gale Company has the following inventory and purchases during the fiscal year ended December 31, 2023. Beginning Inventory 305 units @ $ 85/unit Feb. 10 purchased 220 units @ $ 89/unit Feb. 20 sold 385 units @ $ 165/unit Mar. 13 purchased 269 units @ $ 83/unit Sept. 5 purchased 270 units @ $ 69/unit Oct. 10 sold 525 units @ $ 165/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.)