Esquire Inc. uses the LIFO method to report its inventory. Inventory at January 1, 2021, was $484,000 (22,000 units at $22 each). During 2021, 84,000 units were purchased, all at the same price of $24 per unit. 87,000 units were sold during 2021. Calculate the December 31, 2021, ending inventory and cost of goods sold for 2021 based on a periodic inventory system. Beginning Inventory Purchases Total Cost of Goods Available for Sale COGS - Periodic LIFO Ending Inventory - Periodic L Cost # of units per unit Cost of Goods Available # of units sold Cost per Cost Cost of Goods Sold # of units in ending inventory per unit unit 22,000 $22 $ 484,000 $22 $ 22 84,000 106,000 24 2,016,000 $ 24 $ 24 $ 2,500,000