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 Totals Required: 130 units 300 units @ $2.30 600 units @ $2.40 70 units @$2.50 1,100 units @$2.20 = $ 286 = 690 = 1,440 175 $ 2,591 1. Ending inventory consists of 185 units. Assuming a periodic system, determine the costs to be assigned to cost of goods sold and ending inventory under: (Round your intermediate calculations and final answers to 2 decimal places.)