Santa Barbara has a policy of maintaining an inventory of finished goods equal to 25% of the following month's sales units. For the forthcoming month of June, the budgeted beginning inventory is at 20,000 units and the ending inventory at 22,000 units. The following are the budgeted sales for the months of August- October: August: 90,000 units September: 92,000 units October: 94,500 units The sales price of the finished goods per unit is $150 based on gross profit rate (on cost) of 15% October ending inventory is estimated to be at 20% less than September's Operating Expenses were estimated as follow: Selling expense is at 2.75% of sales Salary expense is at $5,000+3% of sales General and Administrative expense is at $40,000 per month Based on the given data, calculate for:

Cost of sales for the month of June, total operating expenses for the month of June and number of units available for sale for the month of July