During 2021, a company sells 340 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 65 $65 $ 4,225 May 5 Purchase 167 66 11,022 Nov. 3 Purchase 183 68 12,444 415 $27,691 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses FIFO. Ending inventory Cost of goods sold