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Altira Corporation uses a perpetual inventory system. The following transactions affected its merchandise inventory during the month of August 2018: Aug.1 Inventory on hand-2,600 units; cost $6.70 each. 8 Purchased 13,000 units for $6.10 each. 14 Sold 10,400 units for $12.60 each. 18 Purchased 7,800 units for $5.60 each. 25 Sold 9,400 units for $11.60 each. 31 Inventory on hand3,600 units. 3. Determine the inventory balance Altira would report in its August 31, 2018, balance sheet and the cost of goods sold it would report in its August 2018 income statement using the Average cost method. (Round "Average Cost per Unit" to 2 decimal places.) Inventory on hand Cost of Goods Sold Perpetual Average Cost per Cost per Inventory Value # of units Inventory Balance # of units in Ending ending unit inventory inventory # of units Avg.Cost sold per unit Cost of Goods Sold unit Beginning Inventory Purchase - August 8 Sale - August 14 Purchase - August 18 Sale - August 25 5,200 3,600 Total