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A company began January with $4,000$ units of its principal product. The cost of each unit is $$8.$ Inventory transactions for

the month of January are as follows:

Includes purchase price and cost of freight.

$5,000$ units were on hand at the end of the month.

Calculate January's ending inventory and cost of goods sold for the month using Average cost, perpetual system.

Note: Round average cost per unit to $4$ decimal places. Enter sales with a negative sign.