During 2021, a company sells 367 units of inventory for $92 each. The company has the following inventory purchase transactions for i 2021 Unit Date Transaction Number of Units Cost Total Cost Jan. 1 Beginning inventory 62 $68 $3,720 May 5 Purchase 161 62 9,982 Nov. 3 Purchase 181 65 11,765 484 $25,467 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses LIFO. Ending inventory Cost of goods sold