The accounting department of MNO Limited (MNO) provides two sets of data for June. The first data relates to the purchase, and the second data relates to the sales.

Table 1. The First Set of Data - Purchases
1st June	1185 units @ 9
6th June	711 units @ 10
11th June	474 units @ 12
19th June	1185 units @11
28th June	158 units @ 13

The following data relates to the sales:

Table 2. The Second Set of Data - Sales
9th June	237 units @ 13
14th June	1422 units @ 13
24th June	553 units @ 15

Required:

Based on the above information, calculate the following for the month of June 20X0:

a). Cost of goods sold (COGS)

b). Cost of closing inventory

c). The gross profit