The periodic inventory records of Northstar Sales indicate the following for the month of April: Apr. 1 15 units @ $32 each 7 18 26 Beginning merchandise inventory Purchase Purchase Purchase 7 units @ $34 each 12 units @ $37 each 10 units @ $40 each As of April 30, Northstar counts 8 units of merchandise inventory on hand. Compute ending merchandise inventory and cost of goods sold for Northstar using the LIFO inventory method