During 2021, a company sells 359 units of inventory for $86 each. The company has the following inventory purchase transactions for 2021: Date Transaction Jan. 1 Beginning inventory May 5 Purchase Nov. 3 Purchase Number of Units 60 165 184 409 Unit Cost Total Cost $67 $ 4,020 69 11,385 72 13,248 $28,653 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses LIFO. Ending inventory Cost of goods sold