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Esquire Inc. uses the LIFO method to report its inventory. Inventory at January 1, 2021, was $700,000 (35,000 units at $20 each) During 2021, 110,000 units were purchased, all at the same price of $26 per unit. 115,000 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 Cost #of units Cost per unit Cost of Goods Available # of units in ending # of units sold Cost of Goods Sold Cost per per Inventory Ending Inventory unit $ $ Beginning Inventory Purchases Total $0 I SO 0 $ $ 0 0 0 0 $ 0