Exercise 6-8 Alternative cost flow assumptions-perpetual inventory system LO2 Head Smart sells bicycle helmets for $130 in a large mall. Head Smart uses a perpetual inventory system and made purchases and sales in July as follows: a July 1 Beginning Inventory July 3 Purchase July 6 Purchase July 17 Sale July 23 Purchase July 31 Sale 21 units 66 units 116 units 61 units 62 units 152 units $ 46 $ 51 $ 56 @ @ @ @ $ 56 Required: 1. Calculate the total goods available for sale (in units and cost)