Warnerwoods Company uses a perpetual inventory system. It entered into the following purchases and sales transactions for March. (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.) Date Activities Units Acquired at Cost Units Sold at Retail Mar. 1 Beginning inventory ...... .. . 100 units @ $50.00 per unit Mar. 5 Purchase. . . ..... 400 units @ $55.00 per unit Mar. 9 Sales . . . . .. 420 units @ $85.00 per unit Mar. 18 Purchase. ... 120 units @ $60.00 per unit Mar. 25 Purchase . .. .......... 200 units @ $62.00 per unit Mar. 29 Sales . . . . . 160 units @ $95.00 per unit Totals . 820 units 580 units Required 1 Compute cost of goods available for sale and the number of units available for sale