Required information [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 Mar. 1 Beginning inventory 60 units @ $50.20 per unit Mar. 5 Purchase 205 units @ $55.20 per unit Mar. 9 Sales 220 units @ $85.20 per unit Mar. 18 Purchase 65 units @ $60.20 per unit Mar. 25 Purchase 110 units @ $62.20 per unit Mar. 29 Sales 90 units @ $95.20 per unit Totals 440 units 310 units Required: 1. Compute cost of goods available for sale and the number of units available for sale.