During 2021, a company sells 190 units of inventory for $60 each. The company has the following inventory purchase transactions for 2021:

Date		Transaction	Number of Units			Unit Cost			Total Cost
Jan.	1	Beginning inventory		57		$	42			$	2,394
May	5	Purchase		108			41				4,428
Nov.	3	Purchase		78			40				3,120
				243						$	9,942

Actual sales by the company include its entire beginning inventory, 88 units of inventory from the May 5 purchase, and 45 units from the November 3 purchase.

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