Vought Industries had the following purchases and sales over the month of January. Calculate Vought's Cost of Goods Sold for January under the last-in-first-out (LIFO) method with periodic costing. Date Units Unit Cost Total Cost Jan 1 Beg Inventory 120 $30 $3,600 Jan 5 Purchase 180 $45 $8,100 Jan 8 Sale 240 Jan 12 Purchase 160 $50 $8,000 Jan 20 Sale 80 Jan 30 Purchase 160 $55 $8,800