During 2021, a company sells 180 units of inventory for $53 each. The company has the following inventory purchase transactions for 2021 Date Transaction Jan. 1 Beginning inventory May 5 Purchase Nov. 3 Purchase Number of Unita Unit Cost Total Cost 59 $45 $ 2,655 103 44 4,532 73 235 43 3,139 $10,326 Actual sales by the company include its entire beginning inventory, 83 units of inventory from the May 5 purchase, and 38 units from the November 3 purchase. Calculate cost of goods sold and ending inventory for 2021 assuming the company uses specific identification. Cost of goods sold Ending inventory