Inventory data for Larkspur, Inc. are presented as follows.

Date		Explanation		Units		Unit Cost		Total Cost
June 1		Inventory		132		$5		$660
12		Purchases		403		6		2,418
23		Purchases		186		7		1,302
30		Inventory		240

Assume a sale of 435 units occurred on June 15 for a selling price of $8 and a sale of 46 units on June 27 for $9.

Calculate the cost of the ending inventory and the cost of goods sold for each cost flow assumption, using a perpetual inventory system. (Round per unit cost to 3 decimal places, e.g. 15.647 and final answers to 0 decimal places, e.g. 5,125. Round answers to 0 decimal places, e.g. 125.)