Problem 5-3A Perpetual: Alternative cost flows LO P1 Montoure Company uses a perpetual inventory system. It entered into the following calendar-year purc Dat Jan. 1 Beginning inventory Feb. 10 Purchase Mar. 13 Purchase Mar, 15 Sales Aug. 21 Purchase Sept. 5 Purchase Sept. 10 Sales 600 units $45 per unit 400 units@ $42 per unit 200 units@ $27 per unit 100 units$50 per unit 500 units $46 per unit 600 unitse s75 per unit 1, 460 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 $ S 77.200 7