Floris Limited tracks the number of units purchased and sold throughout each accounting period but applies its inventory costing method at the end of each period, as if it uses a periodic inventory system. Assume its accounting records provided the following information at the end of the annual accounting period, December 31. Transactions Units Unit Cost Beginning inventory, January 1 1,400 $ 6.00 Transactions during the year: a. Purchase, January 30 2,400 8.00 b. Sale, March 14 ($12 each) (1,300) c. Purchase, May 1 1,200 10.00 d. Sale, August 31 ($12 each) (1,900) Required: Compute the amount of goods available for sale, ending inventory, and cost of goods sold at December 31, under each of