During 2024, a company sells 400 units of inventory for $85 each. The company has the following inventory purchase transactions for 2024: Date Transaction Number of Units Unit Cost Total Cost January 1 Beginning inventory 60 $70 $4,200 May 5 Purchase 180 72 12,960 November 3 Purchase 190 75 14,250 430 $31,410 Calculate ending inventory and cost of goods sold for 2024 assuming the company uses LIFO