Alpha Company uses the periodic inventory system and had the following inventory & sales activity for the month of May 2016:
| Date | Activity | Quantity | Unit Price |
| 5/1 | Beginning Inventory | 150 | $10 |
| 5/5 | Purchase | 200 | $12 |
| 5/15 | Purchase | 300 | $14 |
| 5/25 | Purchase | 150 | $16 |
Sales were 525 units at $20. Using the FIFO method, determine the dollar values following for the month of May:
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2. Cost of Goods Available for Sale
3. Cost of Goods Sold
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