Stuff Company is a subsidiary of Pland Corporation and is located in Madrid, Spain, where the currency is the euro (). Data on Stuff's inventory and purchases are as follows: The beginning inventory was acquired during the fourth quarter of 206, and the ending inventory was acquired during the fourth quarter of 207. Purchases were made evenly over the year. Exchange rates were as follows: Required: a. Show the remeasurement of cost of goods sold for 207, assuming that the U.S. dollar is the functional currency. (Round your intermediate calculations and final answer to nearest dollar amount.) b. Show the translation of cost of goods sold for 207, assuming that the euro is the functional currency. (Round your final answer to nearest dollar amount.)