Altira Corporation provides the following information related to its inventory during the month of August $2024$:

August $1$ Inventory on hand$3,200$ units; cost $$7\mathrm{.}30$ each.

August $8$ Purchased $16,000$ units for $$6\mathrm{.}70$ each.

August $14$ Sold $12,800$ units for $$13\mathrm{.}20$ each.

August $18$ Purchased $9,600$ units for $$6\mathrm{.}20$ each.

August $25$ Sold $11,800$ units for $$12\mathrm{.}20$ each.

August $28$ Purchased $5,200$ units for $$5\mathrm{.}80$ each.

August $31$ Inventory on hand$9,400$ units.

$2.$ Using calculations based on a perpetual inventory system, determine the inventory balance Altira would report in its August $31,2024,$ balance sheet and the cost of goods sold it would report in its August $2024$ income statement using the Average cost method.

Note: Round "Average Cost per Unit" to $2$ decimal places.