During 2021, a company sells 387 units of inventory for $86 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		$	66			$	4,224
May	5	Purchase		164			68				11,152
Nov.	3	Purchase		183			71				12,993
				411						$	28,369

Calculate ending inventory and cost of goods sold for 2021 assuming the company uses LIFO.