Gale Company has the following inventory and purchases during the fiscal year ended December $31,2023.$

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.$)$

$2.$ Using your calculations from Part $1,$ complete the following schedule: $($Round your intermediate calculations and final answers to $2$ decimal places.$)$