Montoure Company uses a perpetual inventory system. It entered into the following calendar-year purchases and sales transactions. Date January 1 February 10 March 13 March 15 August 21 Activities Beginning inventory Purchase Purchase Units Acquired at Cost 660 units @ $55 per unit 330 units @ $52 per unit 110 units @ $40 per unit September 5 September 10 Sales Purchase Purchase Sales Totals 140 units @ $60 per unit 420 units @ $56 per unit 1,660 units Units Sold at Retail 780 units @ $75 per unit 560 units @ $75 per unit 1,340 units Required: 1. Compute cost of goods available for sale and the number of units available for sale.