The beginning inventory was 400 units at a cost of $11 per unit. Goods available for sale during the year were 1,600 units at a total cost of $19,300. In May, 700 units were purchased at a total cost of $8,400. The only other purchase transaction occurred during October. Ending inventory was 700 units. Required: a. Calculate the number of units purchased in October and the cost per unit purchased in October. Purchased in October Number of units Cost per unit