Inventory data for Headlands Industries are presented as follows. Date Explanation Units Unit Cost Total Cost June 1 Inventory 132$5$660 12 Purchases 36162,166 23 Purchases 21971,533 30 Inventory 291 Assume a sale of 372 units occurred on June 15 for a selling price of $7 and a sale of 49 units on June 27 for $8. Calculate the cost of the ending inventory and the cost of goods sold for each cost flow assumption, using a perpetual inventory system. (Round per unit cost to 3 decimal places, e. g. 15.647 and final answers to 0 decimal places, e. g. 5,125. Round answers to 0 decimal places, e. g. 125.)