Beginning inventory, purchases, and sales for an imentory item are as follows:

Sep. $1$ Beginning inventory $23$ units @$$11$

$5$ Sale

$13$ units

$17$ Purchase

$24$ urits $$12$

$30$ Sale

$24$ units

Assuming a perpetual inventory system and the first$-$in$,$ first$-$out method:

a$.$ Determine the cost of goods sold for the september $30$ sale.

b$.$ Determine the inventory on September $30.$