Pina 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		243		$69		$16,767		243
	3		Purchases		485		96		46,560		728
	10		Sales		(323	)					405
	15		Purchases		935		120		112,200		1,340
	25		Sales		(334	)					1,006

Calculate the cost of goods sold and ending inventory using the average cost method. (Round average cost per unit and final answers to 2 decimal places, e.g. 1.25.) Cost of goods sold $ Ending inventory