ABC Company uses a Periodic Inventory System and made the following purchases during the year of 2019. Date January 1 February 28 September 15 December 9 Description Beginning Inventory Purchase Purchase Purchase # of Units 100 350 450 150 Cost per Unit $1.00 $1,50 $1.75 $2.25 On December 31, 2019 (the year-end date of the company), there were 175 units of inventory on hand. Each item sold during the year for $5.00 a) Calculate the # of units and the dollar value of the goods available for sale (4 marks) b) Calculate the cost of ending inventory and cost of goods sold at December 31st, 2019 assuming the units Specifically sold were as follows: 100 from the beginning inventory, 325 units from the February 28th purchase, 450 from the September 15th purchase. (6 marks)