The Periodic Inventory Records of Hawk Dental Supply Indicate the Following

The periodic inventory records of Hawk Dental Supply indicate the following for the month of April:
$$\begin{array} { | l | l | l | } \hline \text { Apr. 1 } & \begin{array} { l } \text { Beginning merchandise } \\\text { inventory }\end{array} & 15 \text { units @ \$32 each } \\\hline 7 & \text { Purchase } & 7 \text { units @ \$34 each } \\\hline 18 & \text { Purchase } & 12 \text { units @ \$37 each } \\\hline 26 & \text { Purchase } & 10 \text { units @ \$40 each } \\\hline\end{array}$$ As of April 30,Hawk counts 8 units of merchandise inventory on hand.
Compute ending merchandise inventory and cost of goods sold for Hawk using the FIFO inventory method.