17 Problem 6-19A Alternative cost flows-periodic LO8 Synergy Company began 2023 with 16,000 units of Product X in its inventory that cost $6.90 per unit, and it made successive purchases of the product as follows: 7 23,000 units @ $8.40 each ts Mar. May Aug. Nov. 25 28,000 units @ $10.40 each 1 18,500 units @$13.60 each 10 28,000 units @ $15.10 each eBook Print References The company uses a periodic Inventory system. On December 31, 2023, a physical count disclosed that 12,000 units of Product X remained in inventory. Required: 1. Calculate the number and total cost of the units available for sale during 2023. Number of units 113,500 Total cost of the units $ 1,269,200 2. Prepare calculations showing the amounts that should be assigned to the 2023 ending inventory and to cost of goods sold, assuming: a. FIFO Total cost of the units for sale $ 1,269,200