During 2021, a company sells 392 units of inventory for $93 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 64 169 188 Unit Cost $62 64 67 Total Cost $ 3,968 10,816 12,596 $27,380 421 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses LIFO. Ending inventory Cost of goods sold