Sandhill Company's inventory records show the following data for the month of September:

$\backslash$table$[[,$Units,Unit Cost,$],[$Inventory$,$ September $1,300,$$$7\mathrm{.}00,],[$Purchases: September $8,1,000,8\mathrm{.}00,],[,$September $18,700,9\mathrm{.}00]]$

A physical inventory on September $30$ shows $600$ units on hand. Calculate the value of the ending inventory and cost of goods sold the company uses average$-$cost inventory costing and a periodic inventory system. $($Round cost per unit to $2$ decimal places and ending inventory and cost of goods sold to the nearest dollar.$)$

Ending inventory $

Cost of goods sold $