During 2021, a company sells 368 units of inventory for $87 each. The company has the following inventory purchase transactions for 2021: Date Transaction Number of Units Unit Cost Total Cost Jan. 1 Beginning inventory 70 $68 $ 4,760 May 5 Purchase 165 70 11,550 Nov. 3 Purchase 188 73 13,724 423 $30,034 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses LIFO. Ending inventory Cost of goods sold