Martinez Company's inventory records show the following data for the month of September: Units Unit Cost 110 $3.00 Inventory, September 1 Purchases: September 8 September 18 460 3.50 310 4.00 A physical inventory on September 30 shows 140 units on hand. Calculate the value of ending inventory and cost of goods sold if the company uses LIFO inventory costing and a periodic inventory system. (Round answers to O decimal places, e.g. 5,275.) Ending inventory ta Cost of goods sold