North Hills, Inc. sells an Xpert snowshoe that is popular with snowshoes enthusiasts. The following information shows North Hillss purchases and sales of Xpert snowshoes during January:

Date			Transaction		Units			Unit Cost			Unit Sales Price
January	1		Beginning inventory		33			$300
	7		Purchases		22			304
	14		Sales		(38	)					$471
	19		Purchases		42			307
	22		Sales		(45	)					473
	25		Purchases		32			311
					46

Determine the cost of goods sold and ending inventory using (1) FIFO and (2) average cost, assuming North Hills uses a periodic inventory system. (Round answers to 0 decimal places, e.g. 5,275.)