Beginning inventory February 10 March 13 Purchase Purchase March 15 August 21 Sales Purchase Septeber 5 Purchase September 10 Sales Totals 600 units Montoure Company uses a periodic inventory system. It entered into the following calendar-year purchases and sales transactions. Date January 1 Activities Units Sold at Retail Units Acquired at Cost 400 units 200 units 100 units 500 units @ $45 per unit @$42 per unit @$27 per unit 800 units @ $75 per unit @ $50 per unit @ $46 per unit 1,800 units 600 units 1,400 units @ $75 per unit Required: 1. Compute cost of goods available for sale and the number of units available for sale.