Cheng Company began operating on June $26$ with no inventory on hand. It then made the purchases listed below. Cheng Company sold and delivered $63$ units on June $30.$

Date Description Units Unit Cost Total Cost

June $27$ Purchase $22$ $ $11\mathrm{.}40$ $ $250\mathrm{.}80$

June $28$ Purchase $4512\mathrm{.}40558\mathrm{.}00$

June $29$ Purchase $3714\mathrm{.}40532\mathrm{.}80$

Required:

Calculate the number and cost of goods available for sale.

Calculate the number of units in ending inventory at June $30.$

Calculate the cost of ending inventory and the cost of goods sold under FIFO.