Lopez Company reported the following current-year data for its only product. The company uses a periodic inventory system, and its ending inventory consists of 510 units?170 from each of the last three purchases.

Jan. 1 Beginning inventory 270 units @ $4.80 = $ 1,296

Mar. 7 Purchase 580 units @ $5.75 = 3,335

July 28 Purchase 1,220 units @ $5.30 = 6,466

Oct. 3 Purchase 1,100 units @ $5.60 = 6,160

Dec.19 Purchase 600 units @ $5.80 = 3,480

Totals 3,770 units $ 20,737

Determine the cost assigned to ending inventory and to cost of goods sold for the following