Headlands Industries markets CDs of numerous performing artists. At the beginning of March, Headlands Industries had in beginning inventory 2,290 CDs with a unit cost of $7. During March, Headlands Industries made the following purchases of CDs. During March 11,270 units were sold. Headlands Industries uses a periodic inventory system. (a) Determine the cost of goods available for sale. The cost of goods available for sale $ (b) Calculate Average Cost. (Round answer to 3 decimal places, e.g. 5.125.) Average Cost $