Sheffield Company's inventory records show the following data for the month of September: Units Unit Cost Inventory, September 1 90 $3.10 Purchases: September 8 460 3.50 September 18 310 3.80 A physical inventory on September 30 shows 155 units on hand. Calculate the value of ending inventory and cost of goods sold if the company uses FIFO inventory costing and a periodic inventory system. Ending inventory $ Cost of goods sold $