Brief Exercise 176 Mesa Company's inventory records show the following data for the month of September: Unit Cost Units 100 Inventory, September 1 Purchases: September 8 September 18 $3.35 3.50 450 350 3.70 A physical inventory on September 30 shows 250 units on hand. Calculate the value of ending inventory and cost of goods sold if the company uses LIFO inventory costing and a periodic inventory system. Ending inventory Cost of goods sold