Beginning inventory, purchases, and sales for an inventory item are as follows: Sep. 1 Beginning Inventory 23 units @ $12 5 Sale 13 units 17 Purchase 24 units @ $13 30 Sale 25 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. 325 A b. Determine the inventory on September 30. A