Assume a company had the following inventory transactions during the month of January:

1/1 beginning inventory 4,000 units @ $33/unit

January 10, purchases 2,000 units @ $36/unit

January 20, purchases 3,000 units @ $41/unit

On January 31, a count of the ending inventory was completed and 6,000 units were on hand.

Using the periodic inventory system, calculate the cost of goods sold using the LIFO and FIFO inventory costing methods.