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			$	770				$	4,620
October	4		Sale		4
October	10		Purchase		5				780					3,900
October	13		Sale		3
October	20		Purchase		4				790					3,160
October	28		Sale		7
October	30		Purchase		7				800					5,600
													$	17,280

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