Blue Spruce Corp. markets CDs of numerous performing artists. At the beginning of March, Blue Spruce had in beginning inventory 2,600 CDs with a unit cost of $8. During March, Blue Spruce made the following purchases of CDs. March 5 March 13 2,100 3,700 $9 March 21 5,500 $11 $10 March 26 2,100 @ $12 During March 12,200 units were sold. Blue Spruce uses a periodic inventory system. (a) Your answer is partially correct. Determine the cost of goods available for sale. The cost of goods available for sale $ 162400 Calculate Average Cost. (Round answer to 3 decimal places, e.g. 5.125.) Average Cost $