Beginning inventory, purchases, and sales for Product XCX are as follows: Sep. 1 Beginning Inventory 23 units @ $13 5 Sale 13 units 17 Purchase 25 units @ $16 30 Sale 16 units Assuming a perpetual inventory system and the last-in, first-out method, determine (a) the cost of the goods sold for the September 30 sale and (b) the inventory on September 30. a) Cost of goods sold $ b) Inventory, September 30 $