Sport Box sells a wide variety of sporting equipment. The following is information on the purchases and sales of their top selling hockey stick. The hockey stick sells for $

$1$

$3$

$0$

$.$

$$

$$ Description Units Unit Cost

Mar.

$1$

$$ Beginning Inventory

$2$

$9$

$$ $

$5$

$4$

$$

Mar.

$3$

$$ Purchase

$7$

$4$

$$ $

$5$

$9$

$$

Mar.

$6$

$$ Purchase

$1$

$2$

$4$

$$ $

$6$

$4$

$$

Mar.

$1$

$7$

$$ Sale

$6$

$9$

$$

Mar.

$2$

$3$

$$ Purchase

$7$

$8$

$$ $

$6$

$4$

$$

Mar.

$3$

$1$

$$ Sale

$1$

$6$

$8$

$$

Required:

Calculate the cost of goods sold and ending inventory under the perpetual inventory system using the following methods.

$($

Do not round your "Unit Cost" answers. Round all other intermediate and final answers to nearest whole dollar.

$)$

$$PrevNote: March

$4$

$$reflects a return made by a customer of incorrect items shipped on March

$3$

; these items were returned to inventory.

Analysis Component:

The gross profit realized on the sale of Product W

$5$

$0$

$6$

$$during February

$2$

$0$

$2$

$3$

$$was

$3$

$8$

$.$

$1$

$3$

$\%$

$.$

$$The selling price was $

$1$

$6$

$3$

$$during both February and March. Calculate the gross profit ratio for Product W

$5$

$0$

$6$

$$for March

$2$

$0$

$2$

$3$

$$and determine whether the change is favourable or unfavourable from February.

$($

Round your intermediate calculations and final answer to

$2$

$$decimal places.

$)$