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 31. accounting records provided the following information at the end of the annual accounting period, December Unit Units Cost 200 $12 Transactions a. Inventory, Beginning For the year 600 10 450 13 200 400 b. Purchase, April 11 c. Purchase, June 1 d. Sale, May 1 (sold for $45 per unit) e. Sale, July 3 (sold for $45 per unit) f Operating expenses (excluding income tax expense), $16,000 Required 1. Calculate the number and cost of goods available for sale Number of Goods Available for Sale Cost of Goods Available for Sale units 2. Calculate the number of units in ending inventory Ending Inventory units