Your answer is correct. Determine the cost of goods available for sale. Cost of goods available for sale $ Calculate cost per unit. (Round answer to 2 decimal places, e.g. 2.25.) Cost per unit $ Swifty Distribution markets CDs of the performing artist Unique. At the beginning of October, Swifty had in beginning inventory 2,000 of Unique's CDs with a unit cost of \$7. During October, Swifty made the following purchases of Unique's CDs. During October, 10,700 units were sold. Swifty uses a periodic inventory system