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

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

Date

Activities

Units Acquired at Cost

Units Sold at Retail

Mar.

1

Beginning inventory

90

units

@ $50.80/unit

Mar.

5

Purchase

220

units

@ $55.80/unit

Mar.

9

Sales

250

units

@ $85.80/unit

Mar.

18

Purchase

80

units

@ $60.80/unit

Mar.

25

Purchase

140

units

@ $62.80/unit

Mar.

29

Sales

120

units

@ $95.80/unit

Totals

530

units

370

units