Sheffield Corp. markets CDs of numerous performing artists. At the beginning of March. Sheffield had in beginning inventory 2,500 CDs with a unit cost of $8. During March, Sheffield made the following purchases of CDs. March 5 1.900 $9 March 21 5,200 $11 March 13 3,500 $10 March 26 1,900 $12 During March 11,500 units were sold. Sheffield uses a periodic inventory system. (a) Determine the cost of goods available for sale. The cost of goods available for sale $ Calculate Average Cost. (Round answer to 3 decimal places, eg. 5.125.) Average Cost $