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

January $1$ balance, $680$ units @$$55$ per unit $$37,400$

Purchases:

January$10$:$680$ units@$$60$ per unit

January $20$:$1,190$ units@$$62$ per unit

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 FIFO.

$\backslash$table$[[$Ending inventory,$],[$Cost of goods sold,$]]$