Sandras Purse Boutique has the following transactions related to its top-selling Gucci purse for the month of October. Sandra's Purse Boutique uses a periodic inventory system.

Date			Transactions	Units				Unit Cost				Total Cost
October	1		Beginning inventory		6			$	850				$	5,100
October	4		Sale		4
October	10		Purchase		5				860					4,300
October	13		Sale		3
October	20		Purchase		4				870					3,480
October	28		Sale		7
October	30		Purchase		8				880					7,040
													$	19,920

2. Using FIFO, calculate ending inventory and cost of goods sold at October 31.