value: 20.00 points Scoresby Inc. tracks the number of units purchased and sold throughout each year but applies its inventory costing method at the end of the year, as if it uses a periodic inventory system. Assume its accounting records provided the following information at the end of the annual accounting period, December 31. Transactions Units Unit Cost 4,000 $18 a. Inventory, Beginning For the vear b. Purchase, March 5 c. Purchase, September 19 d. Sale, April 15 (sold for $63 per unit) e. Sale, October 31 (sold for $66 per unit) f. Operating expenses (excluding income tax expense), $595,000 19 21 10,000 6,000 4,100 9,000 Required: 1. Calculate the number and cost of goods available for sale Number of Goods Available for Sale 20,000 units Cost of Goods Available for Sale $388,000 2. Calculate the number of units in ending inventory Ending Inventory units