Ling Industries uses the periodic system and has the following data at the end of the year:

Units Cost per Unit

Beginning Inventory at Jan. $1$st $100$ $$5\mathrm{.}00$

Inventory Purchases:

April $20$ $$5\mathrm{.}50$

July $50$ $$6\mathrm{.}00$

October $36$ $$6\mathrm{.}25$

According to the December $31$st inventory count, ending inventory for the year is $45$ units.

Calculate the dollar amounts of COGS and Ending Inventory under the following methods: