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		33		$	58
Mar.	3		Purchase		78		$	63
Mar.	6		Purchase		128		$	68
Mar.	17		Sale		73
Mar.	23		Purchase		86		$	68
Mar.	31		Sale		176

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.)

Ending Inventory Cost of Goods Sold

1.FIFO