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 290 units. Date Units Unit Cost Total Cost Beginning Inventory January 1 140 $ 80 $ 11,200 Purchase January 15 330 90 29,700 Purchase January 24 250 110 27,500 Required: Calculate the number and cost of goods availab