The Stilton Company has the following inventory and credit purchases during the fiscal year ended December 31, 2017. Beginning 605 units @ $80/unit Feb. 10 325 units @ $77/unit Aug. 21 205 units @ $90/unit Stilton Company has two credit sales during the period. The units have a selling price of $140 per unit. Sales Mar. 15 405 units Sept. 10 310 units Stilton Company uses a perpetual inventory system. Required: 1. Calculate the dollar value of cost of goods sold and ending inventory using: (Do not round intermediate calculations. Round "Average cost per unit" to 2 decimal places. Round the final answers to 2 decimal places.)