Ohsweken Outdoor Stores Inc. uses a perpetual inventory system and has a beginning inventory, as at April 1, of 150 tents. This consists of 50 tents purchased in February at a cost of $210 each and 100 tents purchased in March at a cost of $225 each. During April, the company had the following purchases and sales of tents:

			Purchases			Sales
Date			Units		Unit Cost		Units		Unit Price
Apr.	3						75		$400
	10		200		$275
	17						250		400
	24		300		290
	30						200		400

(a)

Determine the cost of goods sold and the cost of the ending inventory using FIFO.

Cost of goods sold		$
Cost of the ending inventory		$