Marlow Company uses a perpetual inventory system. During the year, it entered into the following purchases and sales transactions.

$\backslash$table$[[$Date$,$Activities,Units Acquired at Cost,Units Sold at Retail$],[$Jan$.1,$Beginning inventory,$680$ units @$$44$ per unit,$],[$Feb$.10,$Purchase,$220$ units @ $$40$ per unit,$],[$Mar$.13,$Purchase,$140$ units @ $$20$ per unit,$],[$Mar$.15,$Sales,,$420$ units @ $$75$ per unit$],[$Aug$.21,$Purchase,$180$ units @ $$60$ per unit,$],[$Sept$.5,$Purchase,$300$ units @ $$48$ per unit,$],[$Sept$.10,$Sales,,$260$ units @ $$75$ per unit$],[$Totals$,1,520$ units,$680$ units$]]$

Required:

Compute cost of goods available for sale and the number of units available for sale.

$\backslash$table$[[,,],[$Cost of goods available for sale,units,$]]$