Jasper & Williams made purchases of a particular product in the current year as follows: = $ Jan. 1 Beginning inventory Mar. 7 Purchased July 28 Purchased Oct. 3 Purchased 110 units 230 units 460 units 50 units 850 units @ $2.30 @ $2.40 @ $2.50 @ $2.60 253 552 1,150 130 = Totals $ 2,085 Assume that the specific identification method is used to assign costs to cost of goods sold ending inventory. The units in ending inventory were specifically identified as follows. 94 units from beginning inventory 23 units from the March 7 purchase, and . 44 units from the July 28 purchase. Required Determine the cost to be assigned to ending inventory and cost of goods sold. (Round the final answers to 2 decimal places.) Ending inventory Cost of goods sold