Kirtland Corporation uses a periodic inventory system. At the end of the annual accounting period, December 2015, the accounting records for the most popular item in inventory showed the following:

Transactions Units Unit Cost

Beginning inventory, January 1, 2015 400 $3.00

Transactions during 2015:

a) Purchase, January 30 300 3.40

b) Purchase, May 1 460 4.00

c) Sale ($5 each) (160)

d) Sale ($5 each) (700)

Compute the amount of goods available for sale:

Goods available for sale __________________