Winnebago Industries, Inc. is a leading manufacturer of motor homes.

Winnebago reported ending inventory at December 31, 1998, of $55,433,000 under the LIFO inventory method. In the notes to its financial statements, Winnebago reported a LIFO reserve of $17,742,000 at January 1, 1998, and $17,426,000 at December 31, 1998. Cost of goods sold for 1998 was $450,934,000. What would Winnebago Indus- tries’ ending inventory and cost of goods sold have been for 1998 if it had used FIFO?