Sheffield Distribution markets CDs of numerous performing artists. At the beginning of March, Sheffield had in beginning inventory 2,520 CDs with a unit cost of $ 7. During March, Sheffield made the following purchases of CDs. March 5 2.180 $8 March 21 4.710 @ $10 March 13 3.440 $9 March 26 2.120 @ $11 During March 11,530 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