During 2021, a company sells 350 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		68		$	62			$	4,216
May	5	Purchase		166			63				10,458
Nov.	3	Purchase		180			65				11,700
				414						$	26,374

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

Ending inventory

cost of goods sold