Perpetual System$-$ Calculating Ending Inventory and Cost of Sales Using Moving Average

Upland Co$.\text{'}$s inventory records showed the following data accounted for in a perpetual inventory system.

What is $($a$)$ ending inventory on June $30,$ and $($b$)$ cost of goods sold for June, using the moving average method?

$-$Note: Enter the answers for unit cost in dollars and cents, rounded to the nearest penny. Use the rounded amounts for later calculations.

$-$Note: Do not use negative signs with any of your answers.