Pina Company uses a periodic inventory system. For April, when the company sold 450 units, the following information is available.

April 1: inventory
- 240 units, 13 unit cost, the total cost of 3,120
April 15 purchase:
- 440 units, 16 unit cost, total cost 7,040
April 23 purchase:
- 320 units, 17 unit cost, total cost of 5,440
Total units: 1,000
Total cost: 15,600

Compute the April 30 inventory and the April cost of goods sold using the LIFO method.