Esquire Incorporated uses the LIFO method to report its inventory. Inventory at the beginning of the year was $825,000 (33,000 units at $25 each). During the year, 106,000 units were purchased, all at the same price of $28 per unit. 113,000 units were sold during the year. Calculate ending inventory and cost of goods sold at the end of the year based on a periodic inventory system