Viper Company began year 2011 with 27.000 units of product in its January 1 Inventory costing $16.40 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 49,000 units of its product remain in Inventory Mar. 7 42,000 units $19.40 each May 25 44,000 units @ $23.40 each Aug. 1 34.000 units @ $25.40 each Nov. 10 40,000 units $28.40 each Required: 1. Compute the number and total cost of the units available for sale in year 2011. (Omit the "S" sign in your response.) units Number of units available for sale Cost of the units available for sale S 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 "S" 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