Scoresby Inc. tracks the number of units purchased and sold throughout each year but applies its inventory costing method at the end of the year, as if it uses a periodic inventory system. Assume its accounting records provided the following information at the end of the annual accounting period, December 31. Unit Cost $22 Transactions Units a. Inventory, Beginning 4,000 For the year b. Purchase, March 5 10,000 C. Purchase, September 19 6,000 d. Sale, April 15 (sold for $67 per unit) 4,300 e. Sale, October 31 (sold for $70 per unit) 9,000 f. Operating expenses (excluding income tax expense, $606,000 23 25 Required: 1. Calculate the number and cost of goods available for sale. Number of Goods Available for Sale units Cost of Goods Available for Sale 2. Calculate the number of units in ending inventory. Ending Inventory units