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

January $1$ balance, $640$ units @ $$50$ per unit $$32,000$

Purchases:

January $10$: $640$ units @ $$50$ per unit

January $20$: $1,120$ units @ $$57$ per unit

Sales:

January $12$: $800$ units

January $28$: $780$ units

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