During 2021, a company sells 160 units of inventory for $53 each. The company has the following inventory purchase transactions for 2021:

Date		Transaction	Number of Units			Unit Cost			Total Cost
Jan.	1	Beginning inventory		58		$	43			$	2,494
May	5	Purchase		104			42				4,368
Nov.	3	Purchase		75			41				3,075
				237						$	9,937

Actual sales by the company include its entire beginning inventory, 84 units of inventory from the May 5 purchase, and 18 units from the November 3 purchase.

Calculate cost of goods sold and ending inventory for 2021 assuming the company uses specific identification.