During 2021, a company sells 366 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 $ 63 $ 4,095 May 5 Purchase 168 65 10,920 Nov. 3 Purchase 188 68 12,784 421 $ 27,799 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses LIFO