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

January 1 balance, 680 units @ $55 $37,400
Purchases:
January 10:	680 units @ $60
January 20:	1,190 units @ $62
Sales:
January 12:	850 units
January 28:	820 units

Required:

Compute the January 31 ending inventory and cost of goods sold for January, assuming Denver uses LIFO perpetual inventory system.