Phil Collins Realty Corporation purchased a tract of unimproved land for $30,000. This land was improved and subdivided into building lots at an additional cost of $15,000. These building lots were all of the same size but owing to differences in location were offered for sale at different prices as follows. Group No. of Lots Price per Lot 1 9 $3,000 2 15 4,000 Lots unsold at the year-end were as follows. Group 1 5 lots Group 2 7 lots Using Relative Sales Value Method, what are (1) Sales, (2) Cost of Goods Sold, and (3) Ending Inventory