Determine the amount Treynor would report externally for ending inventory and cost of goods sold using last-in, first-out (LIFO) under a periodic inventory system. (Assume beginning inventory under LIFO was 26,000 units with a cost of $12.30). Cost of Goods Sold - Periodic LIFO Ending Inventory - Periodic LIFO Cost of Goods Available for Sale Cost of Goods Available for Sale # of units sold Cost of Goods Sold # of units in ending inventory Cost per unit Ending Inventory LIFO Cost per Cost per unit # of units unit 26,000 24 12.30 $ 319,800 26,000 $ 12.30 $ 319,800 12.30 Beginning Inventory Purchases: 76,000 S 13.10 995,600 13.10 13.10 Feb 12 13.40 56,000 $ 13.40 750,400 13.40 Jul 22 13.80 46,000 $ 13.80 634,800 13.80 Nov 17 S 319,800 $ 2,700,600 S 26,000 Total 204,000