Warnerwoods Company uses a perpetual inventory system. It entered into the following purchases and sales transactions for March. Date March 9 March 18 March 25 March 29 Sales Totals March 1 March 5 Sales Purchase Purchase Activities Beginning inventory Units Acquired at Cost Units Sold at Retail 240 units @$53.80 per unit Purchase 295 units 155 units @ $63.80 per unit 290 units @ $65.80 per unit @ $58.80 per unit 400 units @ $88.80 per unit 270 units @ $98.80 per unit 980 units 670 units Required: 1. Compute cost of goods available for sale and the number of units available for sale.