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 $620$ units @ $$45$ per unit

February $10$ Purchase $380$ units @ $$42$ per unit

March $13$ Purchase $100$ units @ $$30$ per unit

March $15$ Sales $735$ units @ $$70$ per unit

August $21$ Purchase $170$ units @ $$50$ per unit

September $5$ Purchase $400$ units @ $$46$ per unit

September $10$ Sales $570$ units @ $$70$ per unit

Totals $1,670$ units $1,305$ units

Required:

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