Smart Tech's beginning inventory and purchases for the month of August were as follows: # of Units Cost per Unit Amount Beginning inventory 600 $7.00 $4,200 First purchase 400 $7.50 3,000 Second purchase 500 $8.00 4,000 Third purchase 300 $8.75 2,625 Number of units available for sale 1,800 $13,825 On hand 400 Number of units sold 1,400 Required: Calculate the total amount to be assigned to cost of goods sold and ending inventory for August 31, using each of the following methods. For the weighted-average method, round the average unit cost to two decimal places. Round all final answers to the nearest dollar. Cost of Goods Sold Ending Inventory a. First-in, first-out (FIFO) $fill in the blank 1 $fill in the