Use the information below to answer the questions that follow:

Number of Units Price per Unit Totals

Beginning Inventory $10$ $$5$ $$50$

Purchases $12$ $$7$ $$84$

Purchases $15$ $$12$ $$180$

Goods Avail. for Sale $37$ $$314$

Sale $20$ $$28$ $$420$

Ending Inventory $17$

Using the Last$-$in$,$ First$-$out Method, how much is COGS

$215$

$,$ Ending Inventory

$99$

$,$ and Gross Profit

$205$

$?$

$($Enter just the number. No dollar signs, decimals, or thousands separators. Example: $9000,$ not $$9000,9000\mathrm{.}00,$ nor $9,000).$