Windsor Company uses a periodic inventory system. For April,

when the company sold $470$ units, the following information is

available. Units Unit Cost Total Cost April $1$ inventory $290$ $$18$ $

$5,220$ April $15$ purchase $400228,800$ April $23$ purchase $350238,050$

$1,040$ $$22,070$ Compute the April $30$ inventory and the April cost of

goods sold using the LIFO method.