Units Unit Cost

Inventory, December $31,$ Year $11,830$ $ $6$

For Year $2$:

Purchase, March $21,$ Year $26,200$ $ $5$

Purchase, August $1,$ Year $24,070$ $ $3$

Inventory, December $31,$ Year $22,910$

What is the amount of ending inventory and cost of goods sold under the FIFO inventory costing method?