ABC Manufacturing started the month with 600 units in inventory valued at $12 per unit. Throughout the month, they bought 4,500 units at $16 per unit. They manufactured 3,200 units, with direct materials costs of $7,000 and conversion costs of $9,500. They sold 3,700 units at a selling price of $22 per unit. Determine the ending inventory value and the cost of goods sold using long numeric average costing method.