Sims Co$.$ uses the LIFO costing method. The beginning inventory consists of $1,800$ units with a total cost of $$4,000.$ Purchases made during the year were: Beginning Inv $1,800$ units $4,000\mathrm{.}00$ March $101,730$ units @ $$6\mathrm{.}4311,123\mathrm{.}90$ June $8700$ units @ $ $7\mathrm{.}014,907\mathrm{.}00$ Sept $281,300$ units @ $ $8\mathrm{.}0810,504\mathrm{.}00$ The ending inventory is $1,950$ units: What is the goods available for sale in units and dollars? What is ending inventory in dollars? What is COGS $?$