
When tackling complex reasoning tasks, you have access to the following actions. Use them as needed to progress through your thought process.

[ASSESS]

[ADVANCE]

[VERIFY]

[SIMPLIFY]

[SYNTHESIZE]

[PIVOT]

[OUTPUT]

You should strictly follow the format below:

[ACTION NAME]

# Your action step 1

# Your action step 2

# Your action step 3

...

Next action: [NEXT ACTION NAME]


system
A certain shopping website prices a small gift based on the quantity purchased, as shown in the table below:

| Quantity Purchased | Price per Unit |
|--------------------|----------------|
| Not more than 120 units | $3.5 per unit |
| More than 120 but not more than 300 units | $3.2 per unit |
| More than 300 units | $3.0 per unit |

For example, if 350 units are purchased, the cost would be $3.5 \times 120 + 3.2 \times (300-120) + 3.0 \times (350-300) = 1146$ yuan.

$(1)$ If 120 units are purchased, the cost is ______ yuan; if 260 units are purchased, the cost is ______ yuan.

$(2)$ If Xiaoming spent a total of 740 yuan on purchasing this type of small gift, write an equation to find out how many units Xiaoming bought.

$(3)$ During the "Double Eleven" period, Xiaowang and Xiaoli each separately purchased this type of small gift on the website. They bought a total of 400 units, with Xiaoli buying more than 280 units. They spent a total of 1349 yuan. How many units did Xiaowang and Xiaoli each buy?

Present the answer in LaTex format: \boxed{Your answer}
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