Rally Wheels, Inc. had the following balances and transactions during 2018:

Beginning Merchandise Inventory as of January 1, 2018	200 units at $71
March 10	Sold 50 units
June 10	Purchased 800 units at $76
October 30	Sold 175 units

What would the company's ending merchandise inventory cost and cost of goods sold be on December 31, 2018 if the perpetual inventory system and the last-in, first-out inventory costing method are used?