Orion Iron Corp. tracks the number of units purchased and sold throughout each year but applies its inventory costing method at the end of the year as if it uses a periodic inventory system. Assume its accounting records provided the following information at the end of the annual accounting period, December 31. Units 3,000 Unit Cost $27 Transactions a. Inventory, Beginning For the year: b. Purchase, April 11 c. Purchase, June 1 d. Sale, May 1 (sold for $55 per unit) e. Sale, July 3 (sold for $55 per unit) f. Operating expenses (excluding income tax expense), $240,000 25 28 9,200 8, 200 3,000 7,500 Required: 1. Calculate the number and cost of goods available for sale. units Number of goods available for sale Cost of goods available for sale 2. Calculate the number of units in ending inventory. Ending inventory units