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 Beginning inventory Units Sold at Retai Units Acquired at Cost 600 units $45 per unit 400 units $42 per unit 200 units $27 per unit Date Jan. 1 Feb. 10 Purchase Mar. 13 Purchase Mar. 15 Sales Aug. 21 Purchase Sept. 5 Purchase Sept. 10 Sales 800 units $75 per ur 100 units $50 per unit 500 units $46 per unit 600 units$75 per ur 1,400 units Totals 1,800 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