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

January 1 balance, 690 units @ $60 $41,400
Purchases:
January 10:	690 units @ $64
January 20:	1,220 units @ $66
Sales:
January 12:	1,000 units
January 28:	800 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.)