Montoure Company uses a perpetual inventory system. It entered into the following calendar$-$year purchases and sales transactions.

Date Activities Units Acquired at Cost Units Sold at Retail

January $1$ Beginning inventory $570$ units @ $$50$ per unit

February $10$ Purchase $380$ units @ $$47$ per unit

March $13$ Purchase $190$ units @ $$35$ per unit

March $15$ Sales $700$ units @ $$75$ per unit

August $21$ Purchase $200$ units @ $$55$ per unit

September $5$ Purchase $590$ units @ $$53$ per unit

September $10$ Sales $790$ units @ $$75$ per unit

Totals $1,930$ units $1,490$ units

Required:

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