Hess Company's inventory records show the following data for the month of September: Units Unit Cost Inventory, September 100 Purchases: September 8 450 September 18 300 $3.00 3.50 3.70 A physical inventory on September 30 shows 150 units on hand Calculate the value of ending inventory and cost of goods sold if the company uses FIFO inventory costing and a periodic inventory system. Ending inventory Cost of goods sold