Shown below is activity for one of the products of a shop:

January 1 balance, 510 units @ $60 $30,600
Purchases:
January 10:	510 units @ $65
January 20:	1,020 units @ $69
Sales:
January 12:	740 units
January 28:	760 units

Required:

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