Beginning inventory, purchases, and sales for an inventory item are as follows: Sep. 1 Beginning Inventory 5 Sale 17 Purchase 30 Sale 22 units @ $13 12 units 25 units @ $15 15 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. 225 b. Determine the inventory on September 30.