Sandhill Co. markets CDs of numerous performing artists. At the beginning of March, Sandhill Co. had in beginning inventory 2,320 CDs with a unit cost of $7. During March, Sandhill Co. made the following purchases of CDs. March 5 2,140 @ $8 March 13 3,560 @ $9 March 21 5,440 $10 March 26 1,910 @ $11 During March 11,480 units were sold. Sandhill Co. uses a periodic inventory system. (a) Determine the cost of goods available for sale. The cost of goods available for sale (b) Calculate Average Cost. (Round answer to 3 decimal places, e.g. 5.125.) Average Cost $ 16.708