Beginning inventory. purchases, and sales for an inventory item are as follows: Sep. 1 5 Beginning Inventory Sale 32 units 19 units 34 units 33 units 17 Purchase 30 Sale Assuming a perpetual inventory system and the best in, first-out method, determine (1) the cost of the goods sold for the September 20 sale and (b) the inventary on September , Cost of goods soldi b. Inventory, September 30