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	20	units	@	$14
30	Sale	19	units

Assuming a perpetual inventory system and the last-in, first-out method:

a. Determine the cost of the goods sold for the September 30 sale. $_____________

b. Determine the inventory on September 30. $_______________