The units have a selling price of $$30\mathrm{.}00$ per unit.

a$)$ Given that Courtland Corp. employs a perpetual inventory system, calculate the cost of goods available for sale and the number of units available for sale, as well as the units remaining in ending

inventory.

b$)$ Please fill in the table by calculating the dollar value of cost of goods sold and ending inventory, as well as the gross profit earned by Courtland Corp. using the following systems : FIFO, LIFO,

Weighted Average, and Specific Identification. Calculate weighted average cost per unit of merchandise inventory to the nearest cent.