Bramble Limited uses a perpetual inventory system. The inventory records show the following data for its first month of operations:

Date			Explanation		Units		Unit Cost		Total Cost		Balance in Units
Aug.	2		Purchases		262		$67		$17,554		262
	3		Purchases		486		105		51,030		748
	10		Sales		(307	)					441
	15		Purchases		916		114		104,424		1,357
	25		Sales		(319	)					1,038

Calculate the cost of goods sold and ending inventory using the average cost method