Samuelson and Messenger (S&M) began 2013 with 260 units of its one product. These units were purchased near the end of 2012 for $22 each. During the month of January, 130 units were purchased on January 8 for $25 each and another 260 units were purchased on January 19 for $27 each. Sales of 165 units and 160 units were made on January 10 and January 25, respectively. There were 325 units on hand at the end of the month. S&M uses a perpetual inventory system.

Complete the below table to calculate ending inventory and cost of goods sold for January using FIFO method.