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 310 units. DateUnits Unit Cost Total Cost Beginning InventoryJanuary 240 80 $19,200 32,400 22,000 January 15 30 90 January 24 200 110 Purchase Required 1. Calculate the number and cost of goods available for sale. Number of Goods Available for Sale units Cost of Goods Available for Sale 2. Calculate the number of units in ending inventory. Ending Inventory units