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

Sep. $1$ Beginning Inventory $26$ units @ $$19$

$5$ Sale $15$ units

$17$ Purchase $29$ units @ $$22$

$30$ Sale $29$ 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.

$

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

$