Oahu Kiki tracks the number of units purchased and sold throughout each accounting period but applies its inventory costing method at the end of each month, as if it uses a periodic inventory system. Assume Oahu Kikis records show the following for the month of January. Sales totaled 270 units. Beginning Inventory January 1 units $220 unit cost $85 total cost $18,700 Purchase January 15 units 480 unit cost 95 total cost 45,600 Purchase January 24 units 200 unit cost 115 total cost 23,000 1. Calculate the number and cost of goods available for sale. 2. Calculate the number of units in ending inventory.