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

Stilton Company has two credit sales during the period. The units have a selling price of $$146$ per unit.

Stilton Company uses a perpetual inventory system.

Required:

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.$)$