Sheffield Ltd. had a beginning inventory on January 1 of 250 units of product SXL at a cost of $158 per unit. During the year, purchases were as follows: Mar. 15 July 20 Sept. 4 Dec. 2 Units Unit Cost Total Cost 700 $152 $106,400 500 1 45 72,500 450 135 60,750 100 124 12,400 Sheffield uses a periodic inventory system. At the end of the year, a physical inventory count determined that there were 200 units on hand. Determine the cost of goods available for sale. Cost of Goods Available for Sale $