A company markets a climbing kit and uses the perpetual inventory system to account for its merchandise. The beginning balance of the inventory and its transactions during the month of January were as follows:

January 1	Begining balance of 18 units at $13 each
january 12	Purchased 30 units at $14 each
january 19	Sold 24 units at $30 selling price each
january 20	Purchased 24 units at $17 each
january 27	Sold 27 units at $30 selling price each

Required: Using the LIFO method of valuation, determine the cost of sales and value of the ending inventory.