XYZ Manufacturing produces a certain product using long numeric average costing. The company began the month with 800 units in inventory, valued at $8 per unit. During the month, the following activity occurred:

• Purchased 6,000 units at $15 per unit.
• Produced 4,500 units, incurring $9,000 in direct materials costs and $12,000 in conversion costs.
• Sold 5,200 units at a selling price of $25 per unit.

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