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

Beginning $514$ units @ $$87/$unit

Feb. $10260$ units @ $$84/$unit

Aug. $21140$ units @ $$97/$unit

Stilton Company has two credit sales during the period. The units have a selling price of $$147$ per unit.

Sales

Mar. $15340$ units

Sept. $10245$ 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.$)$

$2.$ Calculate the dollar value of cost of goods sold and ending inventory using specific identification, assuming the sales were specifically identified as follows:

Mar. $15$: $176$ units from beginning inventory, and

$164$ units from the February $10$ purchase

Sept. $10$: $171$ units from beginning inventory, and

$22$ units from the February $10$ purchase, and

$52$ units from the August $21$ purchase