Deala Ltd. (DL) is a retailer of office equipment. The company uses a periodic inventory system and on October 1 had 2,100 units of inventory with a total cost of $39,900. During the month of October, DL had the following inventory-related transactions: Date Explanation Units Unit Cost/Price Total Cost Oct. 9 Purchase 5,300 $20.00 $106,000 12 Purchases 3,700 19.50 72,150 17 Sale (5,300 ) 40.00 25 Purchase 4,100 19.80 81,180 28 Sale (5,800 ) 40.00 (a) Determine the cost of goods available for sale for the month. Cost of goods available for sale FIFO +A Average