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	540	units	@ $55 per unit
February 10	Purchase	460	units	@ $53 per unit
March 13	Purchase	100	units	@ $40 per unit
March 15	Sales				745	units	@ $80 per unit
August 21	Purchase	170	units	@ $61 per unit
September 5	Purchase	430	units	@ $54 per unit
September 10	Sales				600	units	@ $80 per unit
	Totals	1,700	units		1,345	units

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