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 Kiki's records show the following for the month of January. Sales totaled 280 units Date Units Unit Cost Total Cost Beginning Inventory Purchase Purchase January 1 120 $ 85 95 115 January 15 380 January 24 200 $10,200 36,100 23,000 Required: 1. Calculate the number and cost of goods available for sale Number of Goods Available for Sale 700 units Cost of Goods Available for Sale ble for Sale 69,300 2. Calculate the number of units in ending invento ry Ending Inventory 420 units