RathCo starts up in 20X8 and decides to use FIFO costing under the periodic method. During 20X9 it makes the following purchases : Units purchased Unit cost Total cost Purchase date January 15 April 12 June 7 August 25 September 5 December 11 Total 600 2,400 3,000 1,300 5,000 900 13,200 $16 $17 $19 $22 $25 $27 $ 9,600 40,800 57,000 28,600 125,000 24,300 $285,300 RathCo's 20X8 year-end physical count shows 4,000 units that cost $60,000. Its 20X9 physical count shows 2,600 units. a. What is RathCo's 20x9 ending inventory? b. COGS ?