Shown below is activity for one of the products of Denver Office Equipment:

January 1 balance, 680 units @ $55 per unit $37,400
Purchases:
January 10:	680 units @ $60 per unit
January 20:	1,190 units @ $62 per unit
Sales:
January 12:	850 units
January 28:	820 units

Required:

Compute the January 31 ending inventory and cost of goods sold for January, assuming Denver uses average cost and a perpetual inventory system. (Do not round intermediate calculations. Round your final answers to nearest whole dollar amount.)