During 2015, Wright Company sells 425 remote control airplanes for $110 each. The company has the following inventory purchase transactions for 2015.

Date	Transaction	Number of Units	Unit Cost	Total Cost
Jan. 1	Beginning inventory	60	$73	$	4,380
May 5	Purchase	205	76		15,580
Nov. 3	Purchase	155	81		12,555
		420		$	32,515

Calculate ending inventory and cost of goods sold for 2015 assuming the company uses FIFO.