Cortez Company sells chairs that are used at computer stations. Its beginning inventory of chairs was 100 units at $60 per unit. During the year, Cortez made two batch purchases of this chair. The first was a 150-unit purchase at $68 per unit; the second was a 200-unit purchase at $72 per unit. During the period, it sold 270 chairs for $100 each.

What is the value of the units available for sale?

What is the weighted average unit cost of goods available for sale?

What is Gross Margin under FIFO?