During 2021, a company sells 270 units of inventory for $93 each. The company has the following inventory purchase transactions for 2021: Date Transaction Number of Units Unit Cost Total Cost Jan. 1 Beginning inventory 66 $62 $4,092 May 5 Purchase 168 63 10,584 Nov. 3 Purchase 188 422 65 12,220 $26,896 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses FIFO. Ending inventory Cost of goods sold