Beginning inventory, purchases, and sales for Item Zeta9 are as follows: Oct. 1 Inventory 53 units @ $15 7 Sale 36 units 15 Purchase 45 units @ $17 24 Sale 22 units Assuming a perpetual inventory system and using the first-in, first-out (FIFO) method, deter and (b) the inventory on October 31. a. Cost of goods sold on October 24 b. Inventory on October 31 00 X X