Whispering Winds Distribution markets CDs of numerous performing artists. At the beginning of March, Whispering Winds had in beginning inventory 4,000 CDs with a unit cost of $ 7. During March, Whispering Winds made the following purchases of CDs. March 5 5,000 @ $ 8 March 21 8,000 @ $ 10 March 13 7,000 @ $ 9 March 26 6.000 @ $ 11 During March 22,000 units were sold. Whispering Winds uses a periodic inventory system. (a) Your answer is incorrect. Determine the cost of goods available for sale. Cost of goods available for sale $