Need help with calculating the COGS for 20th April entry

Grouper Inc. has provided you with the following information. This company purchases its inventory from a supplier for cash and has only cash sales. Grouper uses the average cost formula in a perpetual inventory system. Increased competition has recently reduced the price of the product. Unit Price Units Unit Cost $77 Date Apr. 1 6 93 8 Explanation Beginning inventory Purchases Sales Purchases Sales Purchases $121 50 110 (130) 120 (120) 20 15 70 101 20 27 58 Date Account Titles and Explanation Debit Credit April 1 No Entry 0 No Entry 0 6 Inventory 10230 Cash 10230 8 Cash 15730 Sales 15730 (To record sales) 8 Cost of Goods Sold 11440 Inventory 11440 (To record cost of goods sold) 15 Inventory 8400 Cash 8400 20 Cash 12120 Sales 12120 (To record sales) 20 Cost of Goods Sold 9090 Inventory 9090 (To record the inventory sold) 27 Inventory 1160 Cash 1160