Montoure Company uses a perpetual inventory system. It entered into the following calendar-year purchases and sales transactions Date Activities Jan. Feb. 10 Purchase Mar. 13 Purchase Mar. 15 Sales Aug. 21 Purchase Sept. 5 Purchase Sept. 10 Sales Totals 1 Beginning inventory Units Acquired at Cost 600 units @ $35 per unit 300 units @ $32 per unit 150 units @ $20 per unit 190 units @ $40 per unit 540 units@ $37 per unit Units Sold at Retail 725 units @ $80 per unit 1,780 units 730 units @ $80 per unit 1,455 units Required: 1. Compute cost of goods available for sale and the number of units available for sale. Cost of goods available for sale $ 61,180 Number of units available for sale 1,780 units