B 36 points During 2021, a company sells 270 units of inventory for $88 each. The company has the following inventory purchase transactions for 2021: Date Transaction Number of Units Unit Cost Total Cost Jan. 1 Beginning inventory 61 $67 $ 4,887 May 5 Purchase 161 68 10,948 Nov. 3 Purchase 185 78 12,950 407 $27,985 017-45 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses FIFO. Ending inventory Cost of goods sold