Esquire Inc. uses the LIFO method to report its inventory. Inventory at January 1, 2021, was $420,000 (21,000 units at $20 each). During 2021, 82,000 units were purchased, all at the same price of $23 per unit. 86,000 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 Beginning Inventory $ 20 $ $ 20 $ 0 $ 20 $ 0 Purchases 21,000 82,000 103,000 23 420,000 1,886,000 2,306,000 $ 23 0 $ 23 0 Total $ 0 $ 0 0 0