The following is the sales history of Munyenyo Company's merchandise for January 2017, whose business is to buy and sell literary soap.

Using the average method, calculate the COGS of items sold during January 2017 as well what is the final inventory value! Include the calculations!
 

DATE BEGINNING SALDO 2 Januari 8 Januari 11 Januari 15 Januari 19 Januari 22 Januari 26 Januari BUY/SELL BUY BUY SELL BUY SELL BUY SELL Unit (Liter) 130 100 150 -200 120 -250 100 -50 PRICE/UNIT 10,000 11,000 11,500 11,000 12,000