Kingbird Football Shop began operations on January 2, 2017. The following stock record card for footballs was taken from the records at the end of the year. A physical inventory on December 31, 2017, reveals that 109 footballs were in stock. The bookkeeper informs you that all the discounts were taken. Assume that Kingbird Football Shop uses the invoice price less discount for recording purchases. Compute the December 31, 2017, inventory using the FIFO method. (Round per unit and final answer to 2 decimal paces, e.g. 35.57.) Ending Inventory using the FIFO method $ Compute the 2017 cost of goods sold using the UFO method. (Round per unit and final answer to 2 decimal paces, e.g. 35.57.) Cost of Goods Sold using the UFO method $