Sunland Company uses a periodic inventory system. For April, when the company sold 550, following information is available.

	Units	Unit Cost	Total Cost
April 1 Inventory	340	23	7820
April 15 Purchase	390	28	10,920
April 23 Purchase	270	30	8,100

Total 1,000 26,840

Compute the April 30 Inventory and the April cost of goods sold using the LIFO method.

Ending Inventory ___________

Costs of goods sold ___________