Beginning inventory, purchases, and sales for an inventory item are as follows: Sep. 1 Beginning Inventory 25 units @ $15 5 Sale 13 units 17 Purchase 26 units @ $18 30 Sale 17 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. $fill in the blank 1 b. Determine the inventory on September 30. $fill in the blank 2