Using the average-cost method, calculate the cost of ending inventory and cost of goods sold for

Sandy

Corporation. (Round the average cost per unit to the nearest cent.)

Data table

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	Quantity	Unit Cost	Total
Beginning inventory	90	$4.00	$360
Purchases	180	$7.00	$1,260
Goods available for sale	270
Ending inventory	80
Cost of goods sold	190

The cost of ending inventory is