XYZ Manufacturing began the month with 1,200 units in inventory valued at $10 per unit. During the month, they purchased 8,000 units at $18 per unit. They produced 6,500 units, incurring $12,500 in direct materials costs and $15,000 in conversion costs. They sold 7,800 units at a selling price of $30 per unit. Calculate the ending inventory value and the cost of goods sold using long numeric average costing method.