Esquire Inc. uses the LIFO method to report its inventory. Inventory at January 1, 2021, was $792,000 (36,000 units at $22 each). During 2021, 112,000 units were purchased, all at the same price of $30 per unit. 116,000 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 # of units sold Cost Cost of Goods # of units per Available unit 36,000 $ 22 $ 792,000 112,000 30 3,360,000 148.000 $ 4,152,000 Cost Cost of Goods per Sold unit $ 22 $ $ 30 Ending Inventory - Periodic LIFO Cost # of units in ending Ending per inventory Inventory unit $ 22 $ 0 $ 30 0 0 $ 0 Beginning Inventory Purchases Total 0 0 0 $ 0