Beginning inventory, purchases, and sales for Item Zeta9 are as follows: Oct. 1 Inventory 44 units @ $20 7 Sale 37 units 15 Purchase 36 units @ $22 24 Sale 12 units Assuming a perpetual inventory system and using the first-in, first-out (FIFO) method, determine (a) the cost of goods sold on October 24 and (b) the inventory on October 31