Deala Ltd. (DL) is a retailer of office equipment. The company uses a periodic inventory system and began October with 2,100 units with a total cost of $50,400. During the month of October, DL had the following inventory-related transactions:

Date			Explanation		Units				Unit Cost			Total Cost
Oct.	9		Purchase			5,100				$25.00				$127,500
	12		Purchases			3,900				24.50				95,550
	17		Sale (@ $37/unit)			(5,100	)
	25		Purchase			4,000				24.80				99,200
	28		Sale (@ $37/unit)			(6,000	)

(a)

Determine the cost of goods available for sale for the month. (Round answers to the nearest whole dollar, e.g. 5,275.)

		FIFO		Average
Cost of goods available for sale		$enter a dollar amount		$enter a dollar amount

b and c part also