Whispering Winds Company's inventory records show the following data for the month of September: Units 120 Unit Cost $ 2.80 Inventory, September 1 Purchases: September 8 September 18 3.60 460 310 3.90 A physical inventory on September 30 shows 140 units on hand. Calculate the value of ending inventory and cost of goods sold if the company uses LIFO inventory costing and a periodic inventory system. (Round answers to decimal places, eg. 5,275.) Ending inventory $ I Cost of goods sold $