Warnerwoods Company uses a perpetual inventory system. It entered into the following purchases and sales transactions for March. Date Mar. Activities 1 Beginning inventory Mar. 5 Purchase Mar. 9 Sales Mar. Mar Mar. 29 2222 18 Purchase 25 Purchase Sales Totals Units Acquired at Cost Units Sold at Retail 100 400 units @$62.00 per unit units @ $67.00 per unit 420 units @ $97.00 per unit 120 units 200 @$72.00 per unit units @ $74.00 per unit 820 units 160 580 units units @$107.00 per unit Compute cost of goods available for sale and the number of units available for sale.