Culver Ltd. had a beginning inventory on January 1 of 250 units of product SXL at a cost of $159 per unit. During the year, purchases were as follows: Units Unit Cost Total Cost $149 $104,300 72,000 Mar. 15 700 July 20 500 Sept. 4 450 Dec. 2 100 144 136 125 12,500 Culver uses a periodic inventory system. At the end of the year, a physical inventory count determined that there were 200 units on hand. (a) Determine the cost of goods available for sale. Cost of Goods Available for Sale