Biotech Inc. uses the LIFO method to report its inventory. Inventory at March 1, 2021 consisted of 10,000 units which were bought at $10 each. During 2021,15,000 units were purchased at $12 each, and another 20,000 units were purchased at $14 each. A total of 28,000 units were sold during 2021, what is the ending inventory balance and cost of goods sold assuming Biotech Inc. uses a periodic inventory system?