[The following information applies to the questions displayed below.] Warnerwoods Company uses a perpetual inventory system. It entered into the following purchases and sales transactions for March. Date Activities Units Acquired at Cost Units Sold at Retail Mar. 1 Beginning inventory 170 units @ $52.40 per unit Mar. 5 Purchase 260 units @ $57.40 per unit Mar. 9 Sales 330 units @ $87.40 per unit Mar. 18 Purchase 120 units @ $62.40 per unit Mar. 25 Purchase 220 units @ $64.40 per unit Mar. 29 Sales 200 units @ $97.40 per unit Totals 770 units 530 units Required: 1. Compute cost of goods available for sale and the number of units available for sale.