Esquire Inc. uses the LIFO method to report its inventory. Inventory at January 1, 2021, was $825,000 (33,000 units at $25 each). During 2021, 106,000 units were purchased, all at the same price of $28 per unit. 113,000 units were sold during 2021. Calculate the December 31, 2021, ending inventory and cost of goods sold for 2021 based on a periodic inventory system. Cost of Goods Available for Sale COGS - Periodic LIFO Ending Inventory - Periodic LIFO # of units Cost per unit Cost of Goods Available # of units sold Cost per unit Cost of Goods Sold # of units in ending inventory Cost per unit Ending Inventory $ 25 $ $ 25 $ 0 $ 25 $ O Beginning Inventory Purchases 33,000 106,000 139,000 28 825,000 2,968,000 3,793,000 $ 28 0 $ 28 0 o Total $ 0 $ 0 O $