Problem $5$ ABC Corp had the following calendar year purchases and sales transactions.

$\backslash$table$[[$Date$,$Activities,Units Acquired at Cost,Units Sold at Retail$],[$May $1,$Beginning Inventory,$150$ units @ $$300,],[$May $6,$Purchase,$350$ units @ $$350,],[$May $9,$Sales,$320$ units $ $320,180$ units @ $$1,200],[$May $17,$Purchase,$80$ units @ $$450,],[$May $25,$Purchase,$100$ units @ $$458,],[$May $30,$Sales,,$300$ units @ $$1,400],[,$Total,$680$ units,$480$ units$]]$

a$)$ Compute the cost of goods available for sale and the number of units available for sale.

b$)$ Compute the number of units in ending inventory.

c$)$ Compute the cost assigned to Cost of Goods Sold and to Ending Inventory using FIFO.

d$)$ Compute gross profit earned by the company using FIFO.