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		250		$18			$ 4,500
April 15 purchase		400		22			8,800
April 23 purchase		350		23			8,050
		1,000					$21,350

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