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

Jan. 1	Inventory	50 units at $106
Mar. 10	Purchase	70 units at $118
Aug. 30	Purchase	30 units at $122
Dec. 12	Purchase	50 units at $126

There are 60 units of the item in the physical inventory at December 31. The periodic inventory system is used.

Determine the ending inventory cost and the cost of goods sold by three methods. Round interim calculations to one decimal and final answers to the nearest whole dollar.