Blue Jay Inc. reported the following transactions for the month of March: March transactions: MarchItemAmount 1Beginning inventory15 units at $6 each 5Purchase29 units at $9 each 13Purchase25 units at $12 each 20Purchase15 units at $14 each 31Ending inventory30 units Calculate the cost of COGS (Cost of Goods Sold) and ending inventory using the FIFO method.