During 2021, a company sells 384 units of inventory for $87 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 63 168 186 Unit Cost $60 62 65 Total Cost $ 3,780 10,416 12,090 $26,286 417 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses LIFO. Ending inventory Cost of goods sold