On December 1, 2022, Sunland Company had the account balances shown below. (3,000$0.60) The following transactions occurred during December: Dec. 3 Purchased 4,600 units of inventory on account at a cost of $0.70 per unit. 5 Sold 4,900 units of inventory on account for $0.86 per unit. (Sunland sold 3,000 of the $0.60 units and 1,900 of the $0.70. 7 Granted the December 5 customer $168 credit for 200 units of inventory returned costing $112. These units were returned to inventory. 17 Purchased 2,400 units of inventory for cash at $0.76 each. 22 Sold 2,200 units of inventory on account for $0.91 per unit. (Sunland sold 2,200 of the $0.70 units.) Compute ending inventory and cost of goods sold under LIFO, assuming Sunland Company uses the periodic inventory system. Ending Inventory $ Cost of Goods Sold \$