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Goldie and Prasadi Enterprise began January with $6,000$ units of its principal product. The cost of each unit is $$5.$ Inventory transactions for the month of January are as follows:

Date of PurchasePurchasesUnitsUnit Cost$*$Footnote asteriskTotal CostJanuary $105,000$$ $6$$ $30,000$January $186,000742,000$Totals$11,000$$ $72,000$

$*$Footnote asterisk Includes purchase price and cost of freight.

SalesDate of SaleUnitsJanuary $53,000$January $122,000$January $204,000$Total$9,000$

$8,000$ units were on hand at the end of the month.

$5.$ Calculate January's ending inventory and cost of goods sold for the month using Average cost, perpetual system.