ABC Manufacturing produces a certain product using long numeric average costing. The company began the month with 1,000 units in inventory, valued at $10 per unit. During the month, the following activity occurred:

• Purchased 5,000 units at $12 per unit.
• Produced 3,000 units, incurring $6,000 in direct materials costs and $8,000 in conversion costs.
• Sold 4,500 units at a selling price of $20 per unit.

Calculate the ending inventory value and the cost of goods sold using long numeric average costing method.