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 $31.$ TransactionsUnitsUnit Cost a$.$Inventory, Beginning$3,000$$$12$ For the year: b$.$Purchase, April $119,00010$ c$.$Purchase, June $18,00013$ d$.$Sale, May $1($sold for $$40$ per unit$)3,000$ e$.$Sale, July $3($sold for $$40$ per unit$)6,000$ f$.$Operating expenses $($excluding income tax expense$),$ $$195,000$ Required:$1.$ Calculate the number and cost of goods available for sale.