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[The following information applies to the questions displayed below.] Warnerwoods Company uses a perpetual inventory system. It entered into the following purchases and sales transactions for March.

Date	Activities	Units Acquired at Cost			Units Sold at Retail
March 1	Beginning inventory	180	units	@ $52.60 per unit
March 5	Purchase	265	units	@ $57.60 per unit
March 9	Sales				340	units	@ $87.60 per unit
March 18	Purchase	125	units	@ $62.60 per unit
March 25	Purchase	230	units	@ $64.60 per unit
March 29	Sales				210	units	@ $97.60 per unit
	Totals	800	units		550	units

rev: 05_26_2021_QC_CS-265380, 07_10_2021_QC_CDR-376

Required: 1. Compute cost of goods available for sale and the number of units available for sale.