Use the following information to calculate the value of inventory on hand on April $30$ and cost of sales using AVCO method.

$01-$April

Beginning Inventory

$50$ units @ R$15$ per unit

$5$

Purchase

$135$ units @ $20$ per unit

$9$

Issue to production

$92$ Units

$11$

Purchase

$30$ units @ R$16$ per unit

$16$

Purchase

$78$ units @ R$17$per unit

$20$

Issue to production

$120$ Units

$30$

Issue to production

$60$ Units