Windsor Company sells two types of pumps. One is large and is for commercial use. The other is smaller and is used in residential swimming pools. The following inventory data is available for the month of March. Price per Units Unit Total 280 300 $ 84,000 700 450 $ $ $ $ 560 475 315,000 266,000 210,000 420 $ 500 $ 700 $ $ 540 570 378,000 319,200 560 $ $ 700 Residential Pumps Inventory at Feb. 28: Purchases: March 10 March 20 March 30 Sales: March 15 March 25 Inventory at March 31: Commercial Pumps Inventory at Feb. 28. Purchases: March 3 March 12 March 21 Sales: March 18 March 29 Inventory at March 31: 840 $ 800 $ 672,000 $ 900 840 420 700 756,000 399.000 $ $ $ $ 950 $ 1,000 700,000 1.260 840 700 $ 1.080 $ 1,140 $ 1.360,800 $ 957,600 Assume Windsor uses dollar-value LIFO and one pool, consisting of the combination of residential and commercial pumps. Determine the cost of inventory on hand at March 31 and the cost of goods sold for March. Assume Windsor's initial adoption of LIFO is on March 1. Use the double-extension method to determine the appropriate price indices. (Hint: The price index for February 28/March 1 should be 1.00. (Round Price Index to 3 decimal places eg. 1.522 and other answers to decimal places, eg. 5,275) Cost of inventory $ Cost of goods sold $ Price index