Blue Ltd. had a beginning inventory on January 1 of 250 units of product SXL at a cost of $157 per unit. During the year, purchases were as follows: Units Unit Cost Total Cost Mar. 15 700 $151 $105,700 July 20 500 146 73,000 Sept. 4 450 135 60,750 Dec. 2 100 125 12,500 Blue uses a periodic inventory system. At the end of the year, a physical inventory count determined that there were 200 units on hand. (a) * Your answer is incorrect. Determine the cost of goods available for sale. Cost of Goods Available for Sale $ 251950