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

Jan.

1

Beginning inventory

600

units

@ $40 per unit

Feb.

10

Purchase

400

units

@ $37 per unit

Mar.

13

Purchase

190

units

@ $15 per unit

Mar.

15

Sales

805

units

@ $70 per unit

Aug.

21

Purchase

190

units

@ $45 per unit

Sept.

5

Purchase

550

units

@ $43 per unit

Sept.

10

Sales

740

units

@ $70 per unit

Totals

1,930

units

1,545

units

Required: 1. Compute cost of goods available for sale and the number of units available for sale.