Mullins Distribution markets CDs of numerous performing artists. At the beginning of March, Mullins Distribution had in beginning inventory 2,500 CDs with a unit cost of $7 During March, Mullins Distribution made the following purchases of CDs. 2,000 $10 March 5 $8 March 21 5,000@ $9 $11 March 13 3.500 March 26 2,000 @ During March 12,000 units were sold. Mullins Distribution uses a periodic inventory system. Part 1 Your answer is partially correct. (a) Determine the cost of goods available for sale. $ The cost of goods available for sale 137000 (b) Calculate Average Cost. (Round answer to 3 decimal places, e.g. 5.125.) $ Average Cost