The units of an item available for sale during the year were as follows: Inventory 27 units @ $90 January 10 February 27 July 11 Purchase 54 units @ $98 Purchase 63 units @ $106 November 13 Purchase 36 units @ $115 There are 50 units of the item in the physical inventory on December 31. The periodic inventory system is used. Determine the cost of goods available for sale