Shown below is activity for one of the products of Denver Office Equipment:

January 1 balance, 660 units @ $55 $36,300
Purchases:
January 10:	660 units @ $60
January 20:	1,180 units @ $65
Sales:
January 12:	1,000 units
January 28:	800 units

Required: Compute the January 31 ending inventory and cost of goods sold for January, assuming Denver uses FIFO.