Refer to the information for Filimonov Inc. and assume that the company uses a perpetual inventory system. Calculate the cost of goods sold and the cost of ending inventory using the average cost method. (Note: Use four decimal places for per-unit calculations and round all other numbers to the nearest dollar.)

Date Description Units Purchased at Cost Units Sold at Retail June I 14 29 Beginning inventory Purchase1 Sale 1 Purchase 2 Sale 2 200 units @ $10 = $2.000 300 units @ $12 = $3.600 400 units @ $25 250 units $14- $3,500 225 units a $25