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

Sep. 1	Beginning Inventory	24	units	@	$15
5	Sale	14	units
17	Purchase	26	units	@	$17
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. $______________

b. Determine the inventory on September 30.

$_________________