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

Sep. $1$ Beginning Inventory $27$ units @ $$13$

$5$ Sale $16$ units

$17$ Purchase $28$ units @ $$14$

$30$ Sale $28$ 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.

$fill in the blank $1$

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

$fill in the blank $2$