Problem 5-3A Perpetual: Alternative cost flows LO P1 OOK Montoure Company uses a perpetual inventory system. It entered into the following calendar-year purchases and sales transactions Date Activities Units Acquired at Cost Units Sold at Retail Jan. 1 Beginning inventory 540 units @ $55 per unit Feb. 10 Purchase 460 units@ $53 per unit Mar. 13 Purchase 120 units @ $40 per unit Par. 15 Sales 745 units 580 per unit Aug 21 Purchase 179 units 561 per unit Sept. 5 Purchase 430 units @ 554 per unit Sept. 10 Sales 600 units 550 per unit Totals 1,700 units 1,345 units Required: 1. Compute cost of goods available for sale and the number of units available for sale Cost of goods av for Number of units available for sale 15 91,670 100 units