31) During 2021, a company sells 30 units of inventory. The company has the following inventory purchase transactions for 2021: Date Jan. 1 Sep. 8 Transaction Beginning inventory Purchase Number of Units 251 20 45 Unit Cost $50 55 Total Cost $1,250 1,100 $2.350 Calculate ending inventory and cost of goods sold for 2021 assuming the company uses both FIFO and LIFO. (8 Points)