1. Pental Corporation has the following inventory records for October 2023. Operating expenses for the month of October were $500 and the 250 units sold generated Sales Revenue of $3,750.

Date	Item	Quantity (Units)	Unit Cost
Oct.1/23	Opening inventory	100	$9
Oct.7/23	Purchase	60	$9
Oct.10/23	Purchase	140	$10
Oct.19/23	Sales	250
Oct.22/23	Purchase	90	$11
Oct.28/23	Sales	50

What is the COGS and ending inventory, according to the:

1. Periodic inventory systems, assuming weighted average cost is used.
2. Perpetual inventory system, assuming that weighted average cost is used.