1. Brocken Co. has the following data related to an item of inventory: May 1 Inventory Purchase May 7 May 16 May 20 3,000 units @ $4 10,000 units @ $5 2,000 units @ $5.5 8,000 units Purchase Sales The units available for sale and the cost of goods available for sale respectively are: Select one: a. 7,000 units and $35,000 b. 12,000 units and $70,000 15,000 units and $50,880 d. 15,000 units and $75,000