Martinez Company's inventory records show the following data for the month of September: Units Unit Cost Inventory, September 1 105 $3.20 Purchases: September 8 460 3.50 September 18 320 4.00 A physical inventory on September 30 shows 160 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 $