Beginning inventory, purchases, and sales for Product XCX are as follows:

Sep. $1$ Beginning Inventory $22$ units @ $$12$

$5$ Sale $12$ units

$17$ Purchase $20$ units @ $$14$

$30$ Sale $15$ 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 $fill in the blank $1$

b$)$ Inventory, September $30$ $fill in the blank $2$