Beginning inventory, purchases, and sales for an Inventory item are as follows: Sep. 1 Beginning Inventory 24 units @ $17 5 Sale 14 units 17 Purchase 27 units @ $20 30 Sale 25 units Assuming a perpetual inventory system and the first-in, first-out method: a. Determine the cost of the goods sold for the September 30 sale. b. Determine the inventory on September 30