During 2021, a company sells 383 units of inventory for $92 each. The company has the following inventory purchase transactions for 2021: Number of Units 63 Date Transaction Jan. 1 Beginning inventory May 5 Purchase Nov. 3 Purchase 163 Unit Cost Total Cost $70 $ 4,410 72 11,736 75 13,875 $30,021 185 411 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses LIFO. Ending inventory Cost of goods sold