Beginning inventory, purchases, and sales for an inventory item are as follows: Date Line Item Description Units and Cost Sep. 1 Beginning Inventory 34 units @ $25 5 Sale 20 units 17 Purchase 36 units @ $27 30 Sale 35 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. Determine the inventory on September 30