Problem 5-3A Perpetual: Alternative cost flows LO P1 Montoure Company uses a perpetual inventory system. It entered into the following calendar-year purchases and sales transactions Activities Date Jan. 1 Beginning inventory Feb. 10 Purchase Mar. 13 Purchase Mar. 15 Sales Aug. 21 Purchase Sept. 5 Purchase Sept. 10 Sales Totals Units Acquired at Cost 600 units @ $60 per unit 400 units @ $57 per unit 150 units @ $45 per unit Units Sold at Retail 750 units @ $85 per unit 150 units @ $65 per unit 450 units @ $61 per unit 1,750 units 600 units @ $85 per unit 1,350 units Required: 1. Compute cost of goods available for sale and the number of units available for sale. Cost of goods available for sale Number of units available for sale units 2. Compute the number of units in ending inventory. Ending inventory units