Iona Carr Autohaus uses the specific identification method of costing inventory. During March, it purchased the following vehicles: Chevrolet for $8,700 Mercedes for $60,000 Aston Martin for $75,000 Maserati for $97,500 Rolls Royce for $126,100 During March, the Mercedes was sold for $72,100, the Aston Martin was sold for $98,800, while the Rolls Royce was sold for $176,900. For the month of March, lona Carr Autohaus' cost of goods sold is , while its ending inventory is