The following information relates to the inventory of a bookseller in the records of Bayside Books Ltd, a company registered for GST. All unit prices below exclude GST. July 1 Beginning inventory 7 Aug. 14 Purchased 10 Sept. 25 Sold 8 Jan. 8 Purchased 9 March 3 Purchased 5 April 13 Sold 10 June 10 Sold 3 A. @ $32 @ $34 @$36 @ $38 = $224 = $340 = $324 = $190 Using a perpetual system and the moving average method. calculate the cost of the year-end inventory and the cost of sales (Round answers to 2 decimal places, e.g. 52.75.)