Laker Company reported the following January purchases and sales data for its only product.

Date		Activities	Units Acquired at Cost								Units sold at Retail
Jan.	1	Beginning Inventory	230	units	@	$	8.60	=	$	1,978
Jan.	10	Sales										130	units	@	$	16.60
Jan.	20	Purchase	300	units	@	$	7.60	=		2,280
Jan.	25	Sales										225	units	@	$	16.60
Jan.	30	Purchase	170	units	@	$	6.60	=		1,122
		Totals	700	units					$	5,380		355	units

Laker Company uses a perpetual inventory system. For specific identification, ending inventory consists of 345 units, where 170 are from the January 30 purchase, 75 are from the January 20 purchase, and 100 are from beginning inventory.

b.

Determine the cost assigned to ending inventory and to cost of goods sold using weighted average.(Round cost per unit to 2 decimal places. )