6-18A Alternative cost flows-periodic LO8 Synergy Company began 2020 with 24,000 units of Product X in its inventory that cost $8.50 per unit, and it made successive purchases of the product as follows: Mar. May Aug- Nov. 7 31,000 units $ 9.90 each 25 36,000 units @ $12.00 each 1 26,500 units $13.00 each 10 36,000 units @ $14.50 each The company uses a periodic inventory system. On December 31, 2020, a physical count disclosed that 20,000 units of Product X remained in inventory. Required: 1. Calculate the number and total cost of the units available for sale during 2020. Number of units Total cost of the units