The Periodic Inventory Records of Canine Veterinary Supply Indicate the Following

The periodic inventory records of Canine Veterinary Supply indicate the following for the month of April:
$$\begin{array} { | r | l | r | } \hline \text { Apr. 1 } & \text { Beginning merchandise inventory } & 15 \text { units @ \$32 each } \\\hline 7 & \text { Purchase } & 7 \text { units @ \$34 each } \\\hline 18 & \text { Purchase } & 12 \text { units @ \$37 each } \\\hline 26 & \text { Purchase } & 10 \text { units @ \$40 each } \\\hline\end{array}$$ As of April 30, Canine counts 8 units of merchandise inventory on hand.
Compute ending merchandise inventory and cost of goods sold for Canine using the weighted-average inventory method. (Round the per unit cost to two decimal places.)