Mitchell Bicycle Shop has the following transactions related to its top$-$selling Mongoose mountain bike for the month of March. Mitchell Bicycle Shop uses a periodic inventory system.

Date Transactions Units Unit Cost Total Cost

March $1$ Beginning inventory $20$ $$170$ $$3,400$

March $5$ Sale $($$$240$ each$)15$

March $9$ Purchase $101901,900$

March $17$ Sale $($$$290$ each$)8$

March $22$ Purchase $102002,000$

March $27$ Sale $($$$315$ each$)12$

March $30$ Purchase $92201,980$

$$9,280$

For the specific identification method, the March $5$ sale consists of bikes from beginning inventory, the March $17$ sale consists of bikes from the March $9$ purchase, and the March $27$ sale consists of four bikes from beginning inventory and eight bikes from the March $22$ purchase.

Required:

$1.$ Calculate ending inventory and cost of goods sold at March $31,$ using the specific identification method.