ok nces Nigam & Roy, Incorporated began operating on June 26 with no inventory on hand. It then made the purchases listed below. Nigam & Roy, Incorporated sold and delivered 64 units on June 30. Date June 27 Description Purchase June 28 Purchase June 29 Purchase Required: Units Unit Cont Total Cost 28 $ 10.40 $ 291.20 40 11.40 456.00 32 13.40 428.80 1. Calculate the number and cost of goods available for sale. 2. Calculate the number of units in ending inventory at June 30. 3. Calculate the cost of ending inventory and the cost of goods sold under FIFO.