Esquire Inc. uses the LIFO method to value its inventory. Inventory at January 1, 2013, was $792,000 (36,000 units at $22 each). During 2013, 112,000 units were purchased, all at the same price of $30 per unit. 116,000 units were sold during 2013. Esquire uses a periodic inventory system.

Complete the below table to calculate the December 31, 2013, ending inventory and cost of goods sold.