Indigo Ltd. (IL) is a retailer of office equipment. The company uses a periodic inventory system and on October 1 had 1,900 units of inventory with a total cost of $38,000. During the month of October, IL had the following inventory-related transactions: Date Oct. 9 12 17 25 28 Explanation Purchase Purchase Sale Purchase Sale Units 4,800 3,900 (4,800) 4,400 (5,800) Unit Cost/Price $21.00 20.50 38.00 20.80 38.00 Total Cost $100,800 79,950 91,520 Determine the cost of goods available for sale for the month.