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Which of the following statements about the allowance method of valuing accounts receivable false? Based on the following information, what is the total # units

Which of the following statements about the allowance method of valuing accounts receivable false?
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Based on the following information, what is the total # units and $ value for Cost of Goods Available for Sale? Beg. Inventory 1,000 units @ $5/unit = $5K Purchase 400 units @ $5/unit = $2K Purchase 200 units @ $5.50 = $1,100 Purchase 150 units @ $6 = $900

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