Blossom Company uses a periodic inventory system. For April, when the company sold 550 units, the following information is available.

		Units		Unit Cost		Total Cost
April 1 inventory		300		$33			$ 9,900
April 15 purchase		440		40			17,600
April 23 purchase		260		43			11,180
		1,000					$38,680

Compute the April 30 inventory and the April cost of goods sold using the LIFO method.

Ending inventory		$enter a dollar amount
Cost of goods sold		$enter a dollar amount