A company began January with $9,000$ units of its principal product. The cost of each unit is $$4.$ Inventory transactions for the month of January are as follows:

Date of Purchase Purchases

Units Unit Cost$*$Footnote asterisk Total Cost

January $106,000$ $ $5$ $ $30,000$

January $189,000654,000$

Totals $15,000$  $ $84,000$

$*$Footnote asterisk Includes purchase price and cost of freight.

Sales

Date of Sale Units

January $55,000$

January $123,000$

January $206,000$

Total $14,000$

$10,000$ units were on hand at the end of the month.

Calculate January's ending inventory and cost of goods sold for the month using Average cost, perpetual system.

Note: Round average cost per unit to $4$ decimal places. Enter sales with a negative sign.