Round all answers to the nearest whole dollar.

ABC Inc. made purchases of Washers in the current year as follows:

Beginning Inventory

March $15$ purchase

May $23$ purchase

Totals

$400$ units @

$400$ units @

$150$ units @

$950$

$$21$

$$19$

$$21$

$$21$

$=$

$$8,400$

$$7,600$

$$3,150$

$$19,150$

Ending inventory consists of $530$ units, specifically identified as follows:

$180$ units from the beginning inventory.

$230$ units from the March $15$ purchase.

$120$ units from the May $23$ purchase.

Assuming a periodic system, determine the costs to be assigned to cost of goods sold and ending inventory using the following systems: