During the year, Wright Company sells $400$ remote$-$control airplanes for $$100$ each. The company has the following inventory purchase transactions for the year.

$00$:$26$:$25$

$\backslash$table$[[$Date$,$Transaction,Number of Units,$\backslash$table$[[$Unit$],[$Cost$]],$Total Cost$],[$January $1,$Beginning inventory,$50,$$$78,$$$3,900],[$May $5,$Purchase,$230,81,18,630],[$November $3,$Purchase,$160,86,13,760],[,,440,,$$$36,290]]$

Calculate ending inventory and cost of goods sold for the year, assuming the company uses weighted$-$average cost. $($Round your average cost per unit to $4$ decimal places.$)$