During 2021, a company sells 260 units of inventory for $88 each. The company has the following inventory purchase transactions for 2021: Date Transaction Number of Units Unit Cost Total Cost Jan. 1 Beginning inventory 62 $ 63 $ 3,906 May 5 Purchase 166 64 10,624 Nov. 3 Purchase 183 66 12,078 411 $ 26,608 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses FIFO.