Lucia Inc. uses a periodic inventory system. The company has a beginning inventory of 400 units at $70 per unit. The company purchases 1,000 units in August at $72 each and 600 units in November at $75 each. The company sells 1,200 units at $100 per unit in September and 700 units at $110 per unit in December. Required: Calculate the company's ending inventory and cost of goods sold using the FIFO inventory costing methods. (Round the per unit cost to two decimal places and then round your answer to the nearest whole dollar.) Part a. FIFO