Sarasota Corp. had a beginning inventory of 90 units of Product RST at a cost of $9 per unit. During the year, purchases were: Feb. 20 620 units at $10 Aug. 12 429 units at $12 May 5 510 units at $11 Dec. 8 96 units at $13 Sarasota Corp. uses a periodic inventory system. Sales totaled 1,420 units. (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 $ C