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 340 units.

	Date	Units			Unit Cost			Total Cost
Beginning Inventory	January 1		200		$	80		$	16,000
Purchase	January 15		500			90			45,000
Purchase	January 24		300			110			33,000

Required:

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