During 2021, a company sells 380 units of inventory for $94 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 Unit Cost Total Cost 63 $61 $ 3,843 165 63 10,395 185 66 12,210 413 $26,448 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses LIFO. Ending inventory Cost of goods sold