Car Armour sells car wash cleaners. Car Armour uses a perpetual inventory system and made purchases and sales of a particular product in 2023 as follows:

Jan.	1		Beginning inventory	120	units	@	$	7.10		=	$	852.00
Jan.	10		Sold	70	units	@	$	15.60		=		1,092.00
Mar.	7		Purchased	310	units	@	$	6.40		=		1,984.00
Mar.	15		Sold	125	units	@	$	15.60		=		1,950.00
July	28		Purchased	560	units	@	$	6.20		=		3,472.00
Oct.	3		Purchased	510	units	@	$	6.10		=		3,111.00
Oct.	5		Sold	680	units	@	$	15.60		=		10,608.00

Required: 1. Calculate the total goods available for sale (in units and cost).

2. Calculate the number of units sold and units remaining in ending inventory.

3. Determine the share of the cost of goods available for sale calculated in Part 1 that should be assigned to ending inventory and to goods sold under: (Do not round the intermediate calculations and round the final answers to nearest whole dollar.)