Fruitlwale company uses a periodic inventory system. For April, when the company sold 550 units, the following information is available.

		Units		Unit Cost		Total Cost
April 1 inventory		340		$23			$ 7,820
April 15 purchase		390		28			10,920
April 23 purchase		270		30			8,100
		1,000					$26,840

What is the the April 30 inventory and the April cost of goods sold using the LIFO method.