4 The following data are available for X Company at September, assume sold 100 units. Date Explanation Units Unit Cost Sept. 1 Inventory 26 $97 Total Cost $ 2,522 Sept. 12 Purchases 45 102 4,590 Sept. 19 Purchases 20 104 2,080 Sept. 26 Purchases 50 105 5,250 Totals 141 $14,442 Required: Compute the ending inventory at September 30 and cost of goods sold using the LIFO method. Prove the amount allocated to cost of goods sold