TG Corp. uses a periodic inventory system. At the end of the annual accounting period, December 31, the accounting records for the most popular item in inventory showed the following:

	Transactions	Units	Unit Cost
Beginning inventory, January 1		600	$ 2.20
Transactions During the year:
a.	Purchase, January 30	500	$ 3.75
b.	Purchase, May 1	700	$ 3.25
c.	Sale ($7 each)	650
d.	Sale ($8 each)	280

How much is COGS under the FIFO method?

LIFO?

Do not use the $ in your response, just input the dollar amount rounded to the nearest whole dollar (no cents).