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\begin{tabular}{lcc} \multicolumn{1}{c}{ Transactions } & Units & Unit Cost \\ Beginning inventory, January 1 & 460 & $5.00 \\ Transactions during the year: & & \\ a. Purchase, January 30 & 360 & 4.00 \\ b. Purchase, May 1 & 520 & 6.00 \\ c. Sale ($7 each) & (220) & \\ d. Sale ($7 each) & (760) & \end{tabular} Note: Do not round intermediate calculations. Compute the amount of ending inventory and cost of goods sold at December 31 under Average cost, First-in, first-out, Lastin, first-out, Specific identification of the inventory costing methods. For Specific identification, assume that the first sale was selected two-fifths from the beginning inventory and three-fifths from the purchase of January 30 . Assume that the second sale was selected from the remainder of the beginning inventory, with the balance from the purchase of May 1 . Note: Do not round intermediate calculations. Round your answers to the nearest whole dollar amount