The following information was available from the inventory records of Queen Company for July: Units 30,000 Unit Cost 2.25 Total Cost 67,500 Balance at July 1 Purchases: July 6 July 26 20,000 27,000 2.55 2.60 51,000 70,200 Sales: July 7 July 31 (25,000) (40,000). Balance at July 31 12,000 What is Queen's cost of goods available for sale? cannot be determined. O 188,700. 71,200. 19,250