Synergy Company began 2023 with 18,000 units of Product X in its inventory that cost $7.30 per unit, and it made successive purchases of the product as follows: 7 25,000 units @$ 8.80 each 25 30,000 units 1 20,500 units Mar. May Aug- Nov. $10.80 each $13.20 each 10 30,000 units $14.70 each ok nces The company uses a periodic inventory system. On December 31, 2023, a physical count disclosed that 14,000 units of Product X remained in inventory. Required: 1. Calculate the number and total cost of the units available for sale during 2023 Number of units Total cost of the units 2. Prepare calculations showing the amounts that should be assigned to the 2023 ending inventory and to cost of goods sold, assuming a. FIFO Total cost of the units for sale