Beginning inventory $(37$ @ $$950).......$

$$35,150$

Purchase in February $(23$ @ $$1,225)....$

$28,175$

Purchase in June $(52$ @ $$1,275).......$

$66,300$

Purchase in December $(27$ @ $$1,325)...$

$35,775$

Cost of goods available for sale. $.......$

$$165,400$