The Gale Company has the following inventory and purchases during the fiscal year ended December 31, 2017.

Beginning inventory	340	units	@	$	78/unit
Feb. 10 purchased	255	units	@	$	82/unit
Feb. 20 sold	420	units	@	$	158/unit
Mar. 13 purchased	241	units	@	$	76/unit
Sept. 5 purchased	305	units	@	$	62/unit
Oct. 10 sold	560	units	@	$	158/unit

Gale Company employs a perpetual inventory system. Required: 1. Calculate the dollar value of ending inventory and cost of goods sold using: (Round your intermediate calculations and final answers to 2 decimal places.) A) FIFO

B) Moving weight average