Question 4 (18 points] The Courtland Corp. company has the following purchases and sales during the year ended December 31, 2014. Inventory and Purchases Sales Beginning: 400 units @ $70/unit March 11: 200 units February 27: 400 units @ $72/unit December 6: 200 units September 22: 150 units @ $75/unit The units have a selling price of $80.00 per unit. a) Given that Courtland Corp. employs a perpetual inventory system, calculate the cost of goods available for sale and the number of units available for sale, as well as the units remaining in ending inventory. Cost of goods available for sale: Units available for sale Units remaining in ending inventory: b) Please fill in the table by calculating the dollar value of cost of goods sold and ending inventory, as well as the gross profit earned by Courtland Corp. using the following systems : FIFO and Weighted Average. Calculate weighted average cost per unit of merchandise inventory to the nearest cent. Weighted Average FIFO Cost of Goods Sold Ending Inventory Gross Profit