Montoure Company uses a perpetual inventory system. It entered into the following calendar-year 2013 purchases and sales transactions.

Date

Activities

Units Acquired at Cost

Units Sold at Retail

Jan.

1

Beginning inventory

600

units

@ $45 per unit

Feb.

10

Purchase

400

units

@ $42 per unit

Mar.

13

Purchase

200

units

@ $27 per unit

Mar.

15

Sales

800

units

@ $75 per unit

Aug.

21

Purchase

100

units

@ $50 per unit

Sept.

5

Purchase

500

units

@ $46 per unit

Sept.

10

Sales

600

units

@ $75 per unit

Totals

1,800

units

1,400

units

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