Compute cost of goods available for sale and the number of units available for sale

Montoure Company uses a perpetual inventory system. It entered into the following calendar-year 2013 purchases and sales transactions.

DateActivitiesUnits Acquired at CostUnits Sold at Retail

Jan.1 Beginning inventory 600 units @ $45 per unit

Feb.10 Purchase 400 units @ $42 per unit

Mar.13 Purchase 200units@ $27 per unit

Mar.15 Sales     800 units@ $75 per unit

Aug.21 Purchase 100 units @ $50 per unit

Sept.5 Purchase 500 units @ $46 per unit

Sept.10 Sales     600 units@ $75 per unit

Totals 1,800 units  1,400 units

Required:

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