Crane Trading Company uses a periodic inventory system and has a beginning inventory as of April 1 of 270 tents. This consists of 270 tents purchased in February at a cost of $450 each. During April, the company had the following purchases and sales of tents. Purchases Sales Date Units Unit Cost Units Unit Price April 3 193 $640 20 10 320 $490 17 370 640 24 420 510 30 320 640 (a1) Determine cost of goods available for sale and ending inventory in units. Cost of goods available for sale $ Ending inventory in units