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 260 units. Date Units Unit Cost Total Cost ng Inventory January 1 100 75 00 Purchase Purchase January 15 360 95 January 24 240 115 34,200 27,600 Required: 1. Calculate the number and cost of goods available for sale. 700 units Number of Goods Available for Sale Cost of Goods Available for Sale $ 69,300 2. Calculate the number of units in ending inventory nding Inventory L.. 440: units