During 2021, a company sells 21 units of inventory. The company has the following inventory purchase transactions for 2021: Date Transaction Jan.1 Beginning inventory Sep.8 Purchase Number Unit of Units Cost 15 $59 16 61 31 Total Cost $ 885 976 $1,861 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses FIFO. Ending inventory Cost of goods sold