Beginning inventory, purchases, and sales for an inventory item are as follows: Sep. 1 Beginning Inventory 33 units @ $25 5 Sale 19 units 17 Purchase 34 units @ $26 30 Sale 34 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. $