8. Porto starts up in 2020. The company makes the following purchases:

Purchase date	Units purchased	Unit cost	Total cost
Beginning Inventory	500	$16
January 15	700	$16
April 12	2,600	$17
June 7	3,300	$19
August 25	1,500	$22
September 5	5,100	$24
December 11	900	$27

Portos 2021 year-end physical count finds 2,600 units on hand. If Porto uses weighted-average costing, what is 2021goods available for sale, ending inventory, and COGS? Round per unit cost to 5 decimals. (e.g., $41.12507)