Brown Company began operating on June 26 with no inventory on hand. It then made the purchases listed below. Brown Company sold and delivered 58 units on June 30.

Date	Description	Units	Unit Cost	Total Cost
June 27	Purchase	12	$ 11.60	$ 139.20
June 28	Purchase	50	12.60	630.00
June 29	Purchase	38	14.60	554.80

Required:

1. Calculate the number and cost of goods available for sale.
2. Calculate the number of units in ending inventory at June 30.
3. Calculate the cost of ending inventory and the cost of goods sold under FIFO.