Given the following information, calculate the ending inventory and cost of goods sold for tax purposes under 263A

Beginning Inventory per 263A: $5,000,000

Current year 471 costs:

Direct Materials $15,000,000

Direct Labor $3,000,000

Indirect Production costs $2,000,000

Current year additional 263A costs

Indirect Production costs $2,000,000

Mixed Service costs $3,000,000

Ending Inventory - 471 $4,000,000