During 2021, a company sells 190 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		54		$	41			$	2,214
May	5	Purchase		105			40				4,200
Nov.	3	Purchase		73			39				2,847
				232						$	9,261

Actual sales by the company include its entire beginning inventory, 85 units of inventory from the May 5 purchase, and 51 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