The Ivanhoe Store had a beginning inventory on January $1$ of $310$ full$-$size strollers at a cost of $$210$ per unit. During the year, the

following purchases were made:

At the end of the year, there were $35$ units on hand. The Ivanhoe Store uses a periodic inventory system.

$($a$)$

Determine the cost of goods available for sale.

Cost of goods available for sale

$