Shellhammer Company's Inventory and Purchases Accounts Show the Following Data

Shellhammer Company's inventory and purchases accounts show the following data for the month of September: $\begin{array}{llr}&\text { Units }&\text { Unit Cost }\\\text { Inventory, September 1 } & 100 & \$ 3.34 \\\text { Purchases: September 8 } & 450 & 3.50 \\\text { September 18 } & 350 & 3.70\end{array}$ A physical inventory on September 30 shows 200 units on hand. Calculate the cost of ending inventory and cost of goods sold if the company uses the FIFO method and a periodic inventory system.