Esquire Inc. uses the LIFO method to report its inventory. Inventory at January 1 2021, was $420,000 (21,000 units at $20 each During 2021, 82,000 units were purchased, all at the same price of $23 per unit. 86,000 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. Der per Cost of Goods Available for Sale Cost N of units Cost of Goods unit Available 21,000 $ 20 $ 420.000 32.000 23 1,886,000 103.000 $ 2306,000 COGS. Periodic Liro Cost Wof units sold Cost of Goods Sold unit $20 $ 23 Ending Inventory. Periodic LIFO #of units in ending Cost Ending per Inventory Inventory unit $ 20 $ 23 Beginning Inventory Purchases Total