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 $31.$

$\backslash$table$[[$Transactions$,$Units,Unit$],[$Cost$,,]]$

Required:

Calculate the number and cost of goods available for sale.

$\backslash$table$[[\backslash$table$[[$Number of goods available$],[$for sale$]],20,000,$unit$],[\backslash$table$[[$Cost of goods available for$],[$sale$]],\backslash$table$[[$$