For the current year, Parker Games has the following inventory transactions related to its traditional board games. Parker Games uses a periodic inventory system. Date Transaction Units Unit Cost Total Cost Jan. 1 Beginning inventory 114 $ 19 $ 2,166 Mar. 12 Purchase 73 14 1,022 Sep. 17 Purchase 43 7 301 230 $ 3,489 Jan. 1Dec. 31 Sales 153 Because of the increasing popularity of electronic video games, Parker Games continues to see a decline in the demand for board games. Sales prices have decreased by over 50% during the year. At the end of the year, Parker estimates the net realizable value of the 77 units of unsold inventory to be $330. Required: 1. Using FIFO, calculate ending inventory and cost of goods sold.