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

200

units

@ $53.00 per unit

Mar.

5

Purchase

275

units

@ $58.00 per unit

Mar.

9

Sales

360

units

@ $88.00 per unit

Mar.

18

Purchase

135

units

@ $63.00 per unit

Mar.

25

Purchase

250

units

@ $65.00 per unit

Mar.

29

Sales

230

units

@ $98.00 per unit

Totals

860

units

590

units

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