Nigam \& Roy, Incorporated began operating on June 26 with no inventory on hand. It then made the purchases listed below. Nigam \& Roy. Incorporated sold and delivered 64 units on June 30. Required: 1. Calculate the number and cost of goods available for sale. 2. Calculate the number of units in ending inventory at June 30 . 3. Calculate the cost of ending inventory and the cost of goods sold under FIFO. Complete this question by entering your answers in the tabs below. Calculste the number and cost of goods available for sale. (Do not round intermediate values. Round your "Cost of Goods Available for Saie* answer to 2 decimal places.)