Esquire Inc. uses the LIFO method to report its inventory. Inventory at January 1, 2021, was $888,000 (37,000 units at $24 each). During 2021, 114,000 units were purchased, all at the same price of $29 per unit. 117,000 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 Cost # of units per unit Cost of Goods Available # of units sold Cost per unit Cost of Goods Sold 37,000 $24 $ 888,000 $ 24 $ 0 114,000 29 3,306,000 $ 29 0 151,000 S 4,194,000 0 $ 0 Ending Inventory - Periodic LIFO # of units in ending inventory Cost per unit Ending Inventory $ 24 $ 0 $ 29 0 0 $ 0