Activities Jan. 1 Beginning inventory Montoure Company uses a periodic inventory system. It entered into the following calendar-year purchases and sales transactions. Date Units Acquired at Cost 610 units @ $40.00 per unit Units Sold at Retail Feb. 10 Purchase Mar. 13 Purchase Mar. 15 Sales Aug. 21 Purchase Sept. 5 Purchase 405 units @ 205 units @ $37.00 per unit $22.00 per unit 805 units @ $70.00 per unit 110 units @ 510 units @ $45.00 per unit $41.00 per unit Sept. 10 Sales Totals 1,840 units 620 units @ $70.00 per unit 1,425 units Required: 1. Compute cost of goods available for sale and the number of units available for sale. Cost of goods available for sale $ 69,755 Number of units available for sale 1,840 units