Marlow Company uses a perpetual inventory system. It entered into the following calendar-year 2011 purchases and sales transactions. Date Activities Units Acquired at Cost Units Sold at Retail Jan. 1 Beginning inventory 600 units @ $ 44 /unit Feb. 10 Purchase 200 units @ $ 40 /unit Mar. 13 Purchase 100 units @ $ 20 /unit Mar. 15 Sales 400 units @ $ 75 /unit Aug. 21 Purchase 160 units @ $ 60 /unit Sept. 5 Purchase 280 units @ $ 48 /unit Sept. 10 Sales 200 units @ $ 75 /unit Totals 1,340 units 600 units Required: 1. Compute cost of goods available for sale and the number of units available for sale