During 2021, a company sells 300 units of inventory for $92 each. The company has the following inventory purchase transactions for 2021:

Date		Transaction	Number of Units			Unit Cost			Total Cost
Jan.	1	Beginning inventory		67		$	63			$	4,221
May	5	Purchase		166			64				10,624
Nov.	3	Purchase		188			66				12,408
				421						$	27,253

Calculate ending inventory and cost of goods sold for 2021 assuming the company uses FIFO.