Mather sells a snowboard popular with snowboard enthusiasts. Mather$$s beginning inventory and purchases of snowboards during SEPT are below. During the same month, $102$ snowboards were sold. Mather uses a periodic inventory system.

Date Explanaton Units Unit Cost Total Cost

Sept $01$ Beginning INV $12$ $ $1001,200$

Sept $12$ Purchase $401024,080$

Sept $19$ Purchase $501045,200$

Sept $26$ Purchase $201052,100$

Totals $12212,580$

Using the above figures, calculate the ending inventory at SEPT $30$ and the Cost of Goods Sold using the FIFO method