Ayayai Skateshop Ltd. reports the following inventory transactions for its skateboards for the month of April. The company uses the perpetual inventory system. Date Explanation Apr. 1 Beginning inventory 30 Units Unit Cost Total Cost $46 $1,380 630 6 Purchases 42 9 Sales 14 Purchases 20 Sales 28 Purchases 15 (35) 20 (25) 20 39 780 35 700 (a) Determine the cost of goods sold and cost of ending inventory using average cost. (Round answers to 2 decimal places, e.g. 1.25.) Cost of Goods Sold Cost of Ending Inventory