During 2021, a company sells 260 units of inventory for $88 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 60 170 Unit Cost $68 69 Total Cost $ 4.000 11,730 12,993 $28,803 71 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses FIFO. Ending inventory Cost of goods sold