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

240

units

@ $53.80 per unit

Mar.

5

Purchase

295

units

@ $58.80 per unit

Mar.

9

Sales

400

units

@ $88.80 per unit

Mar.

18

Purchase

155

units

@ $63.80 per unit

Mar.

25

Purchase

290

units

@ $65.80 per unit

Mar.

29

Sales

270

units

@ $98.80 per unit

Totals

980

units

670

units

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