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Applying the Cost of Goods Sold Model Shippington Sales sells a single product. At the beginning of the year, Shippington had 120 units in stock at a cost of \$9 each, During the year, Shippington purchased 850 more units at a cost of $9 each and sold 210 units at $13 each, 250 units at $15 each, and 360 units at $14 each. Required: 1. Using the cost of goods sold model, what is the amount of ending inventory and cost of goods sold? Cost of goods sold Ending inventory 2. What is Shippington's gross margin for the year