Janzen Ltd. uses a perpetual inventory system and has the following data available for inventor purchases, and sales for a recent year: Activity Units Purchase Price (per unit) $8.50 9.00 Sales Price (per unit) $10.80 11.00 Beginning inventory Purchase 1, Jan. 20 Sale 1 Sale 2 Purchase 2, Mar. 15 Sale 3 Sale 4 Purchase 3, Sept. 18 Sale 5 150 675 395 325 690 370 200 250 260 9.10 11.00 11.50 9.30 11.90 Required: 1. Compute the cost of goods available for sale before taking into account any sales. [1 mark]