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 totalled $290$ units.

Date Units Unit Cost Total Cost

Beginning Inventory January $1145$ $ $9\mathrm{.}0$ $ $1,305$

Purchase January $154309\mathrm{.}54,085$

Purchase January $2422512\mathrm{.}02,700$

Required:

$1.$ Calculate the number and cost of goods available for sale.

$2.$ Calculate the number of units in ending inventory.

$3.$ Calculate the cost of ending inventory and cost of goods sold using the $($a$)$ FIFO and $($b$)$ weighted average cost methods. $($Do not round Weighted average cost per unit. Round your final answers to the nearest dollar amount.$)$f