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
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

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