ABC Photo sell disposable auto-focus cameras. The business uses a PERIODIC INVENTORY SYSTEM. The following details for inventory are for 2018: of Cost per Unit $25.00 $20.00 Date Description # of units January 1 Beginning inventory 55 March 10 Purchase 100 September 22 Purchase 85 October 28 Purchase 60 DURING THE YEAR, 230 UNITS WERE SOLD. $15.00 $12.50 7 i BI 0 REQUIRED: A. How many units are available to be sold (2 marks). B. What is the cost of the units available to be sold (2 marks)