Synergy Company began 2020 with 20,000 units of Product X in its inventory that cost $7.70 per unit, and it made successive purchases of the product as follows: Mar. 7 27,000 units $ 9.20 each May Aug. 25 32,000 units @ $11.20 each 1 22,500 units @ $12.20 each Nov. 10 32,000 units @ $13.70 each The company uses a periodic inventory system. On December 31, 2020, a physical count disclosed that 16,000 units of Product X remained in inventory. Required: 1. Calculate the number and total cost of the units available for sale during 2020. Number of units Total cost of the units 2. Prepare calculations showing the amounts that should be assigned to the 2020 ending inventory and to cost of goods sold, assuming: a. FIFO Total cost of the units for sale Cost of units sold