Warnerwoods Company uses a periodic inventory system. It entered into the following purchases and sales transactions for March.

Date

Activities

Units Acquired at Cost

Units Sold at Retail

Mar.

1

Beginning inventory

100

units

@ $50 per unit

Mar.

5

Purchase

400

units

@ $55 per unit

Mar.

9

Sales

420

units

@ $85 per unit

Mar.

18

Purchase

120

units

@ $60 per unit

Mar.

25

Purchase

200

units

@ $62 per unit

Mar.

29

Sales

160

units

@ $95 per unit

Totals

820

units

580

units

For specific identification, the March 9 sale consisted of 80 units from beginning inventory and 340 units from the March 5 purchase; the March 29 sale consisted of 40 units from the March 18 purchase and 120 units from the March 25 purchase.

1. Compute cost of goods available for sale and the number of units available for sale.