The Stilton Company has the following inventory and credit purchases during the fiscal year ended December $31,2023.$

Beginning $598$ units @ $$81/$unit

Feb. $10320$ units @ $$78/$unit

Aug. $21200$ units @ $$91/$unit

Stilton Company has two credit sales during the period. The units have a selling price of $$141$ per unit.

Sales

Mar. $15400$ units

Sept. $10305$ 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. $15$: $212$ units from beginning inventory

$188$ units from the February $10$ purchase

Sept. $10$: $207$ units from beginning inventory

$34$ units from the February $10$ purchase

$64$ units from the August $21$ purchase

$3.$ Using information from your answers in Parts $1$ and $2,$ journalize the credit purchase on February $10$ and the credit sale on September $10$ for each of:

a$.$ FIFO

b$.$ Moving weighted average $($Do not round intermediate calculations. Round "Average cost per unit" to $2$ decimal places. Round the final answers to nearest whole dollar.$)$

c$.$ Specific identification