Owl ltd. Sells many products. Hoot is one of its popular items. Below is an analysis of the inventory purchases and sales of Hoot for the month of March. Owl uses the periodic inventory system.

	Purchases		Sales
		Units	Unit Cost	Units	Selling Price/Unit
Mar 1	Beginning Inventory	600	$40
Mar 3	Purchase	100	60
Mar 4	Sales			190	$80
Mar 10	Purchase	100	66
Mar 16	Sales			275	120
Mar 19	Sales			220	120
Mar 25	Sales			75	120
Mar 30	Purchase	460	75

A) total units available for sale

B) Cost of good available for sale

C0 determine the cost of goods sold and end inventory under a periodic inventory system using FIFO