The units of an item available for sale during the year are: There are 24 units of the item in the physical inventory at December 31 Periodic Weighted Average Cost \begin{tabular}{|l|l|} \hline Method & \#Units Unit Cost Total Cost \\ \hline Average Cost method \\ \hline \end{tabular} Total Merchandise Available for Sale Units available for sale Weighted Average Cost per Unit Cost of Ending inventory Total Cost of Merchandise Sold