Whispering Winds Company's inventory records show the following data for the month of September: Units Unit Cost Inventory, September 1 105 $2.80 Purchases: September 8 440 3.45 September 18 300 3.90 A physical inventory on September 30 shows 150 units on hand.

Calculate the value of ending inventory and cost of goods sold if the company uses FIFO inventory costing and a periodic inventory system.

Ending inventory		$
Cost of goods sold		$