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

Date	Activities	Units Acquired at Cost			Units Sold at Retail
March 1	Beginning inventory	120	units	@ $51.40 per unit
March 5	Purchase	235	units	@ $56.40 per unit
March 9	Sales				280	units	@ $86.40 per unit
March 18	Purchase	95	units	@ $61.40 per unit
March 25	Purchase	170	units	@ $63.40 per unit
March 29	Sales				150	units	@ $96.40 per unit
	Totals	620	units		430	units

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