During 2018, Einstein Logistics sells 400 units of inventory for $85 each. The company has the following inventory purchase transactions for 2018: Number Unit Total Date Transaction of Units Cost Cost Jan. 1 Beginning inventory 60 $70 $ 4.200 May 5 Purchase 180 72 12.960 Nov. 3 Purchase 190 75 14.250 430 $31.410 Calculate ending inventory and cost of goods sold for 2018 assuming the company uses LIFO with a periodic inventory system.