Montoure Company uses a perpetual Inventory system. It entered Irito the following calendar-year purchases and sales transactions Date January 1 Activities Beginning inventory February 10 Purchase March 13 Purchase March 15 Sales August 21 Purchase September 5 Purchase September 10 Sales Totals units Acquired at Cost 540 units @ $40 per unit 320 units @ $36 per unit 100 units @ $24 per unit Units Sold at Retail 650 units $85 per unit 120 units 520 units $45 per unit @ $41 per unit 1,600 units 640 units $85 per unit 1,290 units Required: 1. Compute cost of goods available for sale and the number of units available for sale. Cost of goods available for sale Number of units available for sale units