Sylvester has a bird shop that sells canaries. Sylvester maintains accurate records on the number of birds purchased from its suppliers and the number sold to customers. The records show the following purchases and sales during 2021. Cost per Total Date January 1 Transactions Units Unit Cost Beginning inventory 42 $ 23 $ 966 April 14 Purchase 63 25 1,575 August 22 Purchase 113 27 3,051 October 29 Purchase 78 29 2,262 296 $7,854 Jan. 1-Dec. 31 Sales ($43 each) 267 Sylvester uses a periodic inventory system and believes there are 29 birds remaining in ending inventory. However, Sylvester neglects to make a final inventory count at the end of the year. An employee accidentally left one of the cages open one night and 10 birds flew away, leaving only 19 birds in ending inventory. Sylvester is not aware of the lost canaries 2. What amount would Sylvester calculate for ending inventory and cost of goods sold using FIFO if he knew that only 19 canaries remain in ending inventory? Ending inventory Cost of goods sold