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 $$130.$

Description Units Unit Cost

Mar. $1$ Beginning Inventory $29$ $ $54$

Mar. $3$ Purchase $74$ $ $59$

Mar. $6$ Purchase $124$ $ $64$

Mar. $17$ Sale $69$

Mar. $23$ Purchase $78$ $ $64$

Mar. $31$ Sale $168$

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$506$ during February $2023$ was $38\mathrm{.}13\%.$ The selling price was $$163$ during both February and March. Calculate the gross profit ratio for Product W$506$ for March $2023$ and determine whether the change is favourable or unfavourable from February. $($Round your intermediate calculations and final answer to $2$ decimal places.$)$