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

Sep. $1$ Beginning Inventory $22$ units @ $$13$

$5$ Sale

$12$ units

$17$ Purchase

$23$ units @ $$15$

$30$ Sale

$16$ units

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

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

$ $$

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

$