Pina Vision Inc. opened for business on Jan 1, and uses a perpetual inventory system. During January, the company had the following purchases and sales for one of its products: Purchases Sales Date Units Unit Cost Units Unit Price Jan. 1 1,412 $25 7 612 $95 14 800 27 22230 16 907 35 17 1,200 75 27 513 28 1,524 75 (a) Determine the cost of goods sold and cost of ending inventory using (1) FIFO and (2) average cost. Ignore the effect of income tax. (Round average cost answers to 2 decimal places, e.g. 5,275.75.) FIFO Average Cost Cost of Goods Sold $ 168948 $ Ending Inventory $ $