Montoure Company uses a perpetual inventory system. It entered into the following calendar-year purchases and sales transactions. Date Activities January 1 Beginning inventory February 10 Purchase March 13 Purchase March 15. Sales August 21 Purchase September 5 Purchase September 10 Sales Totals Required: Units Acquired at Cost 600 units $45 per unit 400 units $42 per unit. 200 units $27 per unit 100 units $50 per unit 500 units $46 per unit Units Sold at Retail 800 units $75 per unit 1,800 units 600 units 575 per unit 1,400 units 1. Compute cost of goods available for sale and the number of units available for sale. Cost of goods available for sale $ 77,200 Number of units available for sale 1,800 units 2. Compute the number of units in ending inventory. Ending inventory 400 units