Sheffield Corp. had a beginning inventory of 115 units of Product RST at a cost of $9 per unit. During the year, purchases were: Feb. 20 660 units at $10 Aug. 12 401 units at $12 May 5 559 units at $11 Dec. 8 115 units at $13 Sheffield uses a periodic inventory system. Sales totaled 1,500 units. Determine the cost of goods available for sale. The cost of goods available for sale $ Calculate Average Cost. (Round answer to 3 decimal places, e.g. 5.125.) Average Cost $