Information related to Churchill Corporation's inventory for December is given below: Purchases Units Unit Cost Total Cost Units Selling Pricel 120 1-DecBeginning inventory 3-DecPurchase 9-DecSale $65 $63 $7,800 $4,410 70 50 $100 90 $60 $5,400 70 $102 13-DecPurchase 17-DecSale 20-DecPurchase 26-DecSale 40 $65 $2,600 40 $105 Required: Round all values to a whole number. Assume Churchill Corporation uses the periodic inventory system. Calculate the ending inventory in units and dollars at Decembe Ending inventory units Ending inventory total dollars Purchases Sales Selling Price/Unit Units Unit Cost Total Cost Units Total Sales $ 120 $65 $7,800 $4,410 70 $63 50 $100 $5,000 90 $60 $5,400 70 $102 $7,140 40 $65 $2,600 40 $105 $4,200 nventory system. Calculate the ending inventory in units and dollars at December 31 using Average. $