Vaughn Company uses a periodic inventory system. For April, when the company sold 500 units, the following information is available.

		Units		Unit Cost		Total Cost
April 1 inventory		290		$32			$ 9,280
April 15 purchase		430		38			16,340
April 23 purchase		280		42			11,760
		1,000					$37,380

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