Compute the cost assigned to ending inventory using specific identification. For specific identification, units sold consist of 540 units from beginning inventory, 220 from the February 10 purchase, 100 from the March 13 purchase, 70 from the August 21 purchase, and 360 from the September 5 purchase. (Round your average cost per unit to 2 decimal places.)

Montoure Company uses a perpetual inventory system. It entered into the following calendar-year purchases and sales transactions Date an. 1 Beginning inventory Activities Units Acquired at Cost 540 units $40 per unit 320 units$36 per unit 100 units $24 per unit Units Sold at Retail Feb. 10 Purchase Mar. 13 Purchase Mar. 15 Sales Aug. 21 Purchase Sept. 5 Purchase Sept. 10 Sales 650 units $85 per unit 120 units $45 per unit 520 units$41 per unit 640 units $85 per unit 1,290 units Totals 1,600 units Required 1. Compute cost of goods available for sale and the number of units available for sale Cost of goods available for sale Number of units available for sale units