Swifty Company had a beginning inventory on January 1 of 200 units of Product 4-18-15 at a cost of $20 per unit. During the year. purchases were as follows. Mar. 15 430 units at $22 Sept. 4 300 units at $24 July 20 220 units at $22 Dec. 2 100 units at $29 Swifty Company uses a periodic inventory system. Sales totaled 1,040 units.. (a) Your answer is correct. Determine the cost of goods available for sale. The cost of goods available for sale $ 28400