The units of an item available for sale during the year were as follows:

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List shows units of an item available for sale during the year. The details are: January $1$; Inventory; $21$ units at $1,800$ dollars May $15$; Purchase; $29$ units at $1,950$ dollars August $7$; Purchase; $10$ units at $2,040$ dollars November $20$; Purchase; $15$ units at $2,100$ dollars

There are $18$ units of the item in the physical inventory at December $31.$ Determine the cost of ending inventory and the cost of goods sold by three methods, presenting your answers in the following form:

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Check Figure: Inventory, $$37,620$