13 The following units of an inventory item were available for sale during the year: Beginning inventory 5 units at $230=$1,150 First purchase 20 units at $232=$4,640 Second purchase 25 units at $234=$5.850 Third purchase 5 units at 5235=51.175 Avaliable for sale 55 $12.815 The company uses the periodic inventory system. There are 15 units in the physical inventory at the end of the year. The cost of the merchandise sold for the year using average cost is $9,345 $9,320 $3.495 $9,300 Question 14 The following units of an inventaryitar