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 300 units. Beginning Inventory Purchase Purchase Date January 1 January 15 January 24 Units 150 440 230 Unit Cost $ 9.2 9.6 12.2 Total Cost $1,380 4,224 2,806 Required: 1. Calculate the number and cost of goods available for sale. Number of goods available for sale Cost of goods available for sale 820 units $ 8,410 2. Calculate the number of units in ending inventory. Ending inventory 520 units 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.) Ending Cost of Inventory Goods Sold FIFO Weighted average