Sheffield Company had a beginning inventory on January 1 of 190 units of Product 4-18-15 at a cost of $20 per unit. During the year, purchases were as follows. Mar. 15 450 units at $23 Sept. 4 350 units at $25 July 20 230 units at $24 Dec. 2 100 units at $26 Sheffield Company uses a periodic inventory system. Sales totaled 1,100 units. (a) Your answer is correct. Determine the cost of goods available for sale. The cost of goods available for sale $ 31020