Ayayai Ltd. had a beginning inventory on January 1 of 250 units of product SXL at a cost of $160 per unit. During the year, purchases were as follows: Units Unit Cost Total Cost Mar. 15 700 $147 $102,900 July 20 500 146 73.000 Sept. 4 135 60.750 Dec. 2 100 126 12,600 Ayayai uses a periodic inventory system. At the end of the year, a physical inventory count determined that there were 200 units on hand. (a) Determine the cost of goods available for sale. Cost of Goods Available for Sale