During 2021, a company sells 310 units of inventory for $91 each. The company has the following inventory purchase transactions for 2021: Date Transaction Number of Units 64 165 Unit Cost $65 Total Cost Jan. 1 Beginning inventory $ 4,160 May 5 Purchase 66 10,890 Nov. 3 Purchase 188 68 12,784 417 $27,834 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses FIFO. Ending inventory Cost of goods sold