Jasper & Williams made purchases of a particular product in the current year as follows: $ Jan. 1 Mar. 7 July 28 Oct. 3 Beginning inventory Purchased Purchased Purchased Totals 110 units @ $2.30 230 units @ $2.40 460 units @ $2.50 50 units @ $2.60 850 units 253 552 1,150 130 $ 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.) $ 381.40 Ending inventory Cost of goods sold