Viper Company began year 2011 with 25,500 units of product in its January 1 inventory costing $16.10 each. It made successive purchases of its product in year 2011 as follows. The company uses a periodic inventory system. On December 31, 2011, a physical count reveals that 46,000 units of its product remain in inventory. Mar. 7 39,000 units @ $19.10 each May. 25 41.000 units @ $23.10 each Aug. 1 31,000 units @ $25.10 each Nov. 10 38,500 units @ $28.10 each value: 4.00 points Required: 1. Compute the number and total cost of the units available for sale in year 2011. (Omit the "$" sign in your response.) units Number of units available for sale Cost of the units available for sale S value: 16.00 points 2. Compute the amounts assigned to the 2011 ending inventory and the cost of goods sold. (Input all amounts as positive values. Round per unit costs to 3 decimal places. Round your final answers to the nearest dollar amount. Omit the "$" sign in your response.) (a) FIFO periodic $ Total cost of units available for sale Less ending inventory on a FIFO basis Cost of units sold $ (b) Weighted average cost periodic $ Total cost of units available for sale Less ending inventory on a weighted average cost Cost of units sold $ $