During 2021, a company sells 250 units of Inventory for $86 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 Units 61 169 184 414 Unit Cost Total Cost $60 $ 3,660 61 10,309 63 11.592 $25,561 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses FIFO. Ending inventory Cost of goods sold