Seminole Company began the year with 21,500 units of product in its January 1 inventory costing $15.30 each. It made purchases of its product during the year as follows. The company uses a periodic inventory system. On December 31, a physical count reveals that 38,000 units of its product remain in inventory.

Mar.	7	31,000 units @ $18.30 each
May	25	33,000 units @ $22.30 each
Aug.	1	23,000 units @ $24.30 each
Nov.	10	34,500 units @ $27.30 each

Required: 1. Compute the number and total cost of the units available for sale during the year. 2. Compute the amounts assigned to ending inventory and the cost of goods sold using (a) FIFO, (b) LIFO, and (c) weighted average.