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 300 units. Date Units Unit Cost Total Cost Beginning Inventory January1 140 S80 $11,200 Purchase Purchase January 15 310 90 January 24 200 110 27,900 22,000 Required: 1. Calculate the number and cost of goods available for sale. 650 units 61,100 Number of Goods Available for Sale Cost of Goods Available for Sale 2. Calculate the number of units in ending inventory. ng Inventory units