Martinez Limited uses a perpetual inventory system. The inventory records show the following data for its first month of operations: Date Explanation Units Unit Cost Total Cost Balance in Units Aug. 2 Purchases 242 242 $70 $16.940 3 Purchases 520 101 52,520 762 473 10 Sales (289) 125 117,625 1,414 15 Purchases 941 1,094 25 Sales (320) Calculate the cost of goods sold and ending inventory using the FIFO cost method. Cost of goods sold $ $ Ending inventory Calculate the cost of goods sold and ending inventory using the average cost method. (Round average cost per unit to 2 decimal places, eg. 1.25. Round intermediate and final answers to 0 decimal places, e.g. 5,125.) Cost of goods sold $ Ending inventory $