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 Unit Units Total 280 $ 300 $ 84,000 700 $ 450 315,000 $ $ $ 475 560 420 266,000 210,000 $ 500 $ 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 12 700 $ 540 $ $ 378,000 319,200 560 $ 570 700 840 $ 800 $ 672,000 840 $ 420 $ 900 $ 950 $ 1,000 $ $ 756,000 399,000 700,000 700 March 21 Sales: March 18 1,260 $ 1,080 March 29 $ 1.360,800 $ 957,600 840 $ 1.140 Inventory at March 31: 700 Assuming Windsor uses a periodic inventory system, determine the cost of inventory on hand at March 31 and the cost of goods sold for March under first-in, first-out (FIFO). Cost of inventory $ Cost of goods sold $