Sheffield Limited uses a perpetual inventory system. The inventory records show the following data for its first month of operations: Date Explanation Balance in Units Units 244 Aug. 2 Purchases Unit Cost $73 102 Total Cost $17,812 50,184 244 Purchases 492 736 443 3 10 15 25 Sales Purchases Sales (293) 936 115 107,640 1,379 (331) 1,048 Calculate the cost of goods sold and ending inventory using the FIFO cost method. Cost of goods sold $ Ending inventory $