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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
March 1	Beginning inventory	250	units	@ $54.00 per unit
March 5	Purchase	300	units	@ $59.00 per unit
March 9	Sales				410	units	@ $89.00 per unit
March 18	Purchase	160	units	@ $64.00 per unit
March 25	Purchase	300	units	@ $66.00 per unit
March 29	Sales				280	units	@ $99.00 per unit
	Totals	1,010	units		690	units

Compute cost of goods available for sale and the number of units available for sale.

Required: 1. Compute cost of goods available for sale and the number of units available for sale