During 2021, a company sells 373 units of inventory for $92 each. The company has the following inventory purchase transactions for 2021: Date Transaction Number of Units Unit Cost Total Cost Jan. 1 Beginning inventory 64 $62 $ 3,968 May 5 Purchase) 163 64 10,432 Nov. 3 Purchase 180 67 12,060) 407 $26,460 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses LIFO. Ending inventory Cost of goods sold