Beginning inventory, purchases, and sales for an inventory item are as follows: Sep. 1 Beginning Inventory 27 units @ $18 5 Sale 16 units 17 Purchase 30 units @ $21 30 Sale 30 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.