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

$\backslash$table$[[$Sep$.1$ Beginning Inventory,$33$ units @ $$15],[5$ Sale,$19$ units$],[17$ Purchase,$36$ units @ $$18],[30$ Sale,$36$ 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.

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