Ayayal Company's inventory records show the following data for the month of September: Units Unit Cost 95 $3.20 Inventory, September 1 Purchases: September 8 September 18 450 3.40 290 4.00 A physical inventory on September 30 shows 145 units on hand. Calculate the value of ending inventory and cost of goods sold if the company uses FIFO inventory costing and a periodic inventory system, Ending inventory $ 5345 Cost of goods sold