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

Sep. $1$ Beginning Inventory

$5$ Sale

$17$ Purchase

$30$ Sale

$32$ units @ $$20$

$19$ units

$34$ units @ $$22$

$35$ 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.

$

$x$

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

$

$x$